In 1997, Paul D. Cullen, Sr. successfully concluded class
action litigation against the State of Alabama resulting
in a $70 million recovery for interstate motor carriers
on account of the imposition of a marker fee of $12.00
per truck. The Circuit Court for Montgomery County, Alabama
held that the marker fee was a flat tax the imposition
of which imposed a heavier burden on interstate trucks
based outside of Alabama than it did on Alabama based trucks.
The Alabama Marker Fee was held to be a flat tax that discriminated
against interstate commerce under the principles established
in ATA v. Sheiner, 483 U.S. 266 (1987). The Alabama
flat tax litigation was the largest and most successful
case brought by the trucking industry against flat taxes.
Because of the accumulation of pre and post-judgment interest,
most class members received refunds in excess of 100 percent
of the taxes actually collected by the State of Alabama.
TCLF was fully involved in the refund distribution plan
ordered by the Court.
The Cullen Law Firm has been involved in numerous other cases challenging various
state taxes on activities in the trucking industry and has participated in
tax refund distribution plans in order to protect the interest of owner-operators
who frequently bear the burden of these taxes.
Paul D. Cullen, Sr. was also involved in a successful
challenge to discriminatory enforcement activities by the
State of Tennessee Public Service Commission favoring in-state
motor carriers over out-of-state motor carriers. As a result
of this litigation, the Tennessee legislature abolished
its Public Service Commission.
To learn more about The Cullen Law Firm's tax discrimination
practice contact us at firstname.lastname@example.org.