ELR Citation: 41 ELR 20211
No(s). 10-1882 (4th Cir. Jun 20, 2011)

The Fourth Circuit held that the Tax Injunction Act does not bar the owner of a power plant from challenging an excise tax on carbon dioxide emissions. A lower court ruled that it lacked jurisdiction under the Tax Injunction Act because the carbon charge was a tax. But of all the carbon dioxide...