Challenging State Accounting Methods and Discriminatory Taxation Against Railroad Properties Under the 4-R Act

The author argues that the core of the debate over challenges to the Railroad Revitalization and Regulatory Reform Act (4-R Act) centers on the need to maintain and protect the railroad industry, which is vital to the U.S. economy. State roles in railroad industry management are discussed, including accounting methods. The author argues that railroads are permitted, by Section 11501(b)(1) of the 4-R Act, to challenge, under the reasoning used in Consolidated Rail Corp. v. Town of Hyde Park, the validity of a state's accounting methods. While Section 11501(b)(1) does not expressly say such methods by states are subject to suit, the 4-R Act may allow states to be otherwise subject to suit if a railroad proves it was subject to interstate commerce discrimination. The ability for a state's accounting methods to be challenged by a railroad impacts a state running an efficient government as well the railroad industry's continued maintenance and structure.


  • English

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Filing Info

  • Accession Number: 01053907
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Jul 18 2007 10:27AM