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BURLINGTON NORTHERN v. DEPT. OF REVENUE

No. 89-170.

781 P.2d 1121 (1989)

BURLINGTON NORTHERN, INC. and Burlington Northern Railroad Company, Plaintiffs, v. MONTANA DEPARTMENT OF REVENUE, Defendant and Respondent, v. BURLINGTON NORTHERN RAILROAD COMPANY EMPLOYEES, Intervenor Plaintiffs and Appellants.

Supreme Court of Montana.

Decided October 24, 1989.

Attorney(s) appearing for the Case

Martin John Elison, Hardin, William J. Powell; Powell & Morris, Spokane, Wash., for intervenor plaintiffs and appellants.

R. Bruce McGinnis, Dept. of Revenue, Stanley T. Kaleczyc, Browning, Kaleczyc, Berry and Hoven, Helena, for defendant and respondent.

SHEEHY, Justice.

Under 49 U.S.C. § 11504(a)(2), an interstate rail carrier is required to withhold state income tax from the pay of its employees only (1) if the employee earns from the employer more than 50 percent of his pay in the particular state or (2) if the employee is a resident of the particular state, but does not earn more than 50 percent of his pay in any one state.

Under 49 U.S.C. § 11504(d), an interstate rail carrier "shall file income...

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