Sixth Circuit Court of Appeals, Potter Stewart U.S. Courthouse, Cincinnati. (Courtesy photo) Using Commerce Clause Analysis, 6th Circuit Halts Kentucky Law Excluding Severance Taxes From 'Reasonable' Coal Costs
"A discriminatory policy is no less discriminatory, because it has a 'leveling' effect. In fact, the 'leveling' effect may be precisely what is discriminatory," wrote Sixth Circuit Judge Joan Larsen.
February 16, 2023 at 11:09 AM
5 minute read
Disagreeing with successive rulings on the issue by a federal district court, the U.S. Court of Appeals for the Sixth Circuit has imposed a preliminary injunction on a Kentucky law that directs the state's public service commission to subtract out severance taxes on coal when it considers the "reasonableness" of coal-cost bids for use by state utilities.
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