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BNSF RY. CO. v. CA DEPT. OF TAX & FEE ADMIN.

No. 16-17130.

904 F.3d 755 (2018)

BNSF RAILWAY COMPANY; Union Pacific Railroad Company, Plaintiffs-Appellees, v. CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION; David Botelho, in his official capacity as Acting Director of the California Department of Tax and Fee Administration; Xavier Becerra, Attorney General; California Governor's Office of Emergency Services; Mark Ghilarducci, in his official capacity as Director of the California Governor's Office of Emergency Services, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed September 13, 2018.

Attorney(s) appearing for the Case

Linda L. Gandara (argued), Nicholas Stern , and Carolyn Nelson Rowan , Deputy Attorneys General; Randy L. Barrow , Supervising Deputy Attorney General; Robert W. Byrne , Senior Assistant Attorney General; Xavier Becerra , Attorney General; Office of the Attorney General, Sacramento, California; for Defendants-Appellants.

Raymond A. Atkins (argued), Hanna M. Chouest , and Carter G. Phillips , Sidley Austin LLP, Washington, D.C.; John F. Muller and Benjamin J. Horwich , Munger Tolles & Olson LLP, San Francisco, California; for Plaintiffs-Appellees.

Before: William A. Fletcher and Sandra S. Ikuta, Circuit Judges, and Nancy Freudenthal, Chief District Judge.

OPINION

The California State Board of Equalization ("California") appeals from a preliminary injunction preventing implementation of California Senate Bill 84 ("SB 84"). Cal. Gov't Code §§ 8574.30-8574.48. SB 84 requires railroads to collect fees from customers shipping certain hazardous materials...

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