On June 30, 2017, the Commission filed an amicus brief with the 11th Circuit Court of Appeals in CSX Transportation, Inc. v. Alabama Dept. of Revenue, et al. supporting Alabama’s contention that it does not violate the 4-R Act when it imposes sales and use tax on rail carriers’ diesel purchases while exempting those who use roads or waterways for transit. Based on its language, the Commission concluded that the 4-R Act does not require the state to spend fuel tax revenues in a specific manner, and that CSX must show harm in order to seek a remedy under the act. You can read the brief by clicking here .