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COM. v. NATIONAL PRIVATE TRUCK COUNCIL

Record No. 960575.

480 S.E.2d 500 (1997)

253 Va. 74

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION, v. NATIONAL PRIVATE TRUCK COUNCIL.

Supreme Court of Virginia.

January 10, 1997.

Attorney(s) appearing for the Case

Mary G. Morris, Senior Assistant Attorney General (James S. Gilmore, III, Attorney General, on briefs), for appellant.

Richard P. Schweitzer; Richard A. Allen; Scott M. Zimmerman (Zuckert, Scoutt & Rasenberger, on brief), Washington, DC, for appellee.

Present: All the Justices.

LACY, Justice.

In this declaratory judgment action, we determine whether a regulation issued by the Virginia Department of Taxation regarding corporate income taxation violates federal statutory law.

In 1959, Congress passed Public Law 86-272, codified as 15 U.S.C. § 381 (§ 381). That statute provides, in pertinent part:

(a) No State ... shall have power to impose... a net income tax on the income derived within such State by any person...

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