commerce clause in North Dakota

2003Mgrs., 447 U.S. 27, 36 , 100 S.Ct. 2009 , 64 L.Ed.2d 702 ). [¶ 16] In People v. Hsu, 82 Cal.App.4th 976 , 99 Cal.Rptr.2d 184, 190 (2000), the California Court of Appeals rejected a similar Commerce Clause challenge to California’s luring statute: Under the Pike [v. Bruce Church, Inc., 397 U.S. 137 , 90 S.Ct. 844 , 25 L.Ed.2d 174 (1970) balancing] test, section 288.2, subdivision (b) does not violate the commerce clause.

2003Mgrs., 447 U.S. 27, 36 , 100 S.Ct. 2009 , 64 L.Ed.2d 702 ). [¶ 16] In People v. Hsu, 82 Cal.App.4th 976 , 99 Cal.Rptr.2d 184, 190 (2000), the California Court of Appeals rejected a similar Commerce Clause challenge to California’s luring statute: Under the Pike [v. Bruce Church, Inc., 397 U.S. 137 , 90 S.Ct. 844 , 25 L.Ed.2d 174 (1970) balancing] test, section 288.2, subdivision (b) does not violate the commerce clause.

2003The Court recognized that entities engaged in interstate commerce were not immune from state taxation and said “ ‘ “[i]t was not the purpose of the commerce clause to reheve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business.” Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938).’ ” Complete Auto, at 288, 97 S.Ct. 1076 (quoting Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 108 , 95 S.Ct. 1538 , 44 L.Ed.2d 1 (1975)).

2003The Court recognized that entities engaged in interstate commerce were not immune from state taxation and said “ ‘ “[i]t was not the purpose of the commerce clause to reheve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business.” Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938).’ ” Complete Auto, at 288, 97 S.Ct. 1076 (quoting Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 108 , 95 S.Ct. 1538 , 44 L.Ed.2d 1 (1975)).

2003Statutes affecting public safety carry a strong presumption of validity (Bibb v. Navajo Freight Lines (1959) 359 U.S. 520, 524 , 79 S.Ct. 962 , 3 L.Ed.2d 1003 ), and the definition and enforcement of criminal 'laws lie primarily with states.

2003Statutes affecting public safety carry a strong presumption of validity (Bibb v. Navajo Freight Lines (1959) 359 U.S. 520, 524 , 79 S.Ct. 962 , 3 L.Ed.2d 1003 ), and the definition and enforcement of criminal 'laws lie primarily with states.

2003III [¶ 18] Relying on Oregon Waste, 511 U.S. at 100-01 , 114 S.Ct. 1345 and New Energy Co. v. Limbach, 486 U.S. 269, 278 , *235 108 S.Ct. 1803 , 100 L.Ed.2d 302 (1988), the Commissioner nevertheless argues the dividends received deduction is valid because it serves a legitimate local purpose of preventing double taxation which cannot be served by reasonable nondiscriminatory alternatives. [¶ 19] However, Oregon Waste does not apply an alternative commerce clause test for compensatory tax cases.

2003III [¶ 18] Relying on Oregon Waste, 511 U.S. at 100-01 , 114 S.Ct. 1345 and New Energy Co. v. Limbach, 486 U.S. 269, 278 , *235 108 S.Ct. 1803 , 100 L.Ed.2d 302 (1988), the Commissioner nevertheless argues the dividends received deduction is valid because it serves a legitimate local purpose of preventing double taxation which cannot be served by reasonable nondiscriminatory alternatives. [¶ 19] However, Oregon Waste does not apply an alternative commerce clause test for compensatory tax cases.

2003The Court recognized that entities engaged in interstate commerce were not immune from state taxation and said “ ‘ “[i]t was not the purpose of the commerce clause to reheve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business.” Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938).’ ” Complete Auto, at 288, 97 S.Ct. 1076 (quoting Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 108 , 95 S.Ct. 1538 , 44 L.Ed.2d 1 (1975)).

2003The Court recognized that entities engaged in interstate commerce were not immune from state taxation and said “ ‘ “[i]t was not the purpose of the commerce clause to reheve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business.” Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938).’ ” Complete Auto, at 288, 97 S.Ct. 1076 (quoting Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 108 , 95 S.Ct. 1538 , 44 L.Ed.2d 1 (1975)).

2003Mgrs., 447 U.S. 27, 36 , 100 S.Ct. 2009 , 64 L.Ed.2d 702 ). [¶ 16] In People v. Hsu, 82 Cal.App.4th 976 , 99 Cal.Rptr.2d 184, 190 (2000), the California Court of Appeals rejected a similar Commerce Clause challenge to California’s luring statute: Under the Pike [v. Bruce Church, Inc., 397 U.S. 137 , 90 S.Ct. 844 , 25 L.Ed.2d 174 (1970) balancing] test, section 288.2, subdivision (b) does not violate the commerce clause.

2003Mgrs., 447 U.S. 27, 36 , 100 S.Ct. 2009 , 64 L.Ed.2d 702 ). [¶ 16] In People v. Hsu, 82 Cal.App.4th 976 , 99 Cal.Rptr.2d 184, 190 (2000), the California Court of Appeals rejected a similar Commerce Clause challenge to California’s luring statute: Under the Pike [v. Bruce Church, Inc., 397 U.S. 137 , 90 S.Ct. 844 , 25 L.Ed.2d 174 (1970) balancing] test, section 288.2, subdivision (b) does not violate the commerce clause.

2003III [¶ 18] Relying on Oregon Waste, 511 U.S. at 100-01 , 114 S.Ct. 1345 and New Energy Co. v. Limbach, 486 U.S. 269, 278 , *235 108 S.Ct. 1803 , 100 L.Ed.2d 302 (1988), the Commissioner nevertheless argues the dividends received deduction is valid because it serves a legitimate local purpose of preventing double taxation which cannot be served by reasonable nondiscriminatory alternatives. [¶ 19] However, Oregon Waste does not apply an alternative commerce clause test for compensatory tax cases.

2003III [¶ 18] Relying on Oregon Waste, 511 U.S. at 100-01 , 114 S.Ct. 1345 and New Energy Co. v. Limbach, 486 U.S. 269, 278 , *235 108 S.Ct. 1803 , 100 L.Ed.2d 302 (1988), the Commissioner nevertheless argues the dividends received deduction is valid because it serves a legitimate local purpose of preventing double taxation which cannot be served by reasonable nondiscriminatory alternatives. [¶ 19] However, Oregon Waste does not apply an alternative commerce clause test for compensatory tax cases.

2003Armco Inc. v. Hardesty, 467 U.S. 638, 644 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984).

2003Armco Inc. v. Hardesty, 467 U.S. 638, 644 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984).

2003The risk of multiple taxation may be considered in assessing a Commerce Clause claim, see Mobil Oil Corp. v. Commissioner of Taxes, 445 U.S. 425, 444 , 100 S.Ct. 1223 , 63 L.Ed.2d 510 (1980); 1 Hellerstein and Hellerstein, ¶ 4.08[l][a], and in considering whether a tax is discriminatory, the United States Supreme Court has applied the “internal consistency” doctrine.

2003The risk of multiple taxation may be considered in assessing a Commerce Clause claim, see Mobil Oil Corp. v. Commissioner of Taxes, 445 U.S. 425, 444 , 100 S.Ct. 1223 , 63 L.Ed.2d 510 (1980); 1 Hellerstein and Hellerstein, ¶ 4.08[l][a], and in considering whether a tax is discriminatory, the United States Supreme Court has applied the “internal consistency” doctrine.

1991Prior to that time, Commerce Clause analysis was controlled by the free trade view, as enunciated in Spector Motor Service v. O’Connor, 340 U.S. 602 , 71 S.Ct. 508 , 95 L.Ed. 573 (1951), that direct taxation of interstate commerce was per se unconstitutional.

1991Prior to that time, Commerce Clause analysis was controlled by the free trade view, as enunciated in Spector Motor Service v. O’Connor, 340 U.S. 602 , 71 S.Ct. 508 , 95 L.Ed. 573 (1951), that direct taxation of interstate commerce was per se unconstitutional.

1986Co., 74 F.2d 227 (2nd Cir.1934) (Gasoline engine or tractor used in yards for switching and frequently hauling long line of cars is a "locomotive" within Boiler Inspection Act.). [2] As we have already concluded that the trackmobile is exempt from the use tax pursuant to 57-40.2-04(5), we need not decide whether or not collecting a use tax on the trackmobile would be invalid under the commerce clause of the United States Constitution. [3] By so holding we are not implying that the locomotive be used exclusively in interstate commerce to be exempt under Chapter 57-40.2, N.D.C.C.

1958Federal Radio Commission v. Nelson Brothers Bond & Mortgage Co., 289 U.S. 266 , 53 S.Ct. 627 , 77 L.Ed. 1166 .

1958Federal Radio Commission v. Nelson Brothers Bond & Mortgage Co., 289 U.S. 266 , 53 S.Ct. 627 , 77 L.Ed. 1166 .

1913Upon the question of class legislation, also see Powell v. Pennsylvania, 127 U. S. 678 , 32 L. ed. 253, 8 Sup. Ct. Rep. 992, supra, from which we quote: “The statute places under the same restrictions and subjects to like penalties and burdens, all who manufacture, or sell, or offer for sale, or keep in possession to sell, the articles embraced by its prohibition; thus recognizing and preserving the principle of equality among those engaged in the same business.” (5) The fifth claim of the defendant is that the law is in violation of the commerce clause of the Federal Constitution.

1913Upon the question of class legislation, also see Powell v. Pennsylvania, 127 U. S. 678 , 32 L. ed. 253, 8 Sup. Ct. Rep. 992, supra, from which we quote: “The statute places under the same restrictions and subjects to like penalties and burdens, all who manufacture, or sell, or offer for sale, or keep in possession to sell, the articles embraced by its prohibition; thus recognizing and preserving the principle of equality among those engaged in the same business.” (5) The fifth claim of the defendant is that the law is in violation of the commerce clause of the Federal Constitution.

1894Leisy v. Hardin, 135 U. S. 100 , 10 Sup. Ct. Rep. 681.