Browse By Tags

The North Carolina Supreme Court affirmed a lower court decision that held that a manufacturer of brake pads used by railroads did not qualify for an exception to the state’s standard three-factor apportionment formula that allows “public utilities” to...

The New York Department of Taxation and Finance recently published an advisory opinion stating that a taxpayer’s New York corporate income tax filing status should be determined by “what activity [a taxpayer] is principally engaged in” and by whether...

The Massachusetts Appellate Tax Board disallowed a deduction for Indiana utility receipts tax (URT) paid by a natural gas distribution operator with operations in Indiana. The deduction for the URT was disallowed, for purposes of computing Massachusetts...

The Texas Comptroller ruled that the purchase of a battery system did not qualify for the manufacturing exemption from Texas sales and use taxes because it was used to store electricity, not manufacture it. The taxpayer operated a wind farm and began...

An express easement is the written form of a nonpossessory right to use another party’s real property. (This is unique compared to prescriptive, necessary, and implied easements which form by the contextual use of property or by the relative ownership...

On June 29, 2015, the U.S. Supreme Court ruled in Michigan v. EPA, [subscribers can access an enhanced version of this opinion: lexis.com | Lexis Advance ], that the U.S. Environmental Protection Agency (EPA) failed to properly consider compliance costs...

On June 29, 2015, the U.S. Supreme Court reversed, [subscribers can access an enhanced version of this opinion: lexis.com | Lexis Advance ], the U.S. Court of Appeals for the D.C. Circuit, [subscribers can access an enhanced version of this opinion: lexis...

By J. Wylie Donald The Energy Information Agency predicted the retirement of up to 60 gigawatts of coal-fired electricity generation by 2020. A significant contributor to that evolution was the Mercury and Air Toxics Standard or MATS Rule. Until...

On June 28, 2015, the U.S. Supreme Court filed its 5-4 ruling on the challenge to US EPA Mercury Air Toxics (MATS) rule. Michigan, et al. v. Environmental Protection Agency, et al., No. 14-46 . http://www.supremecourt.gov/opinions/14pdf/14-46_10n2.pdf...

By Tricia Caliguire The Supreme Court’s decision in Michigan v. EPA , [subscribers can access an enhanced version of this opinion: lexis.com | Lexis Advance ], holding that the Environmental Protection Agency should have considered costs when...

By Troutman Sanders LLP On November 15, 2013, FERC issued Order No. 787, authorizing interstate natural gas pipelines and electric transmission operators to voluntarily share non-public, operational information with each other to promote grid reliability...

By statute, New York state utilities are required to offer net metering of electricity to generators of certain renewable energy resources, depending on the size of the project. Net metering means that, to the extent that there is surplus energy that...

This regular publication by DLA Piper lawyers focuses on helping clients navigate the ever-changing business, legal and regulatory landscape. • Railroad industry leader sees jump ahead in volume of crude-by-rail. Are oil companies...

In a passionate announcement last month (it’s worth watching ), President Barak Obama unveiled the United States’ plan for doing its part to combat climate change: the Clean Power Plan (the “Plan”). The Plan sets out to reduce...