National Railroad Passenger Corp. v. State Board of Equalization

OPINION AND ORDER FOR SUMMARY JUDGMENT

The National Railroad Passenger Corporation (“Amtrak”) brings this action against the State Board of Equalization of the State of California (“the state”) challenging the imposition of California’s use tax on fifteen rail passenger cars. Amtrak contends that the imposition of that tax violates section 11503(b) of the Railroad Revitalization and Regulatory Act of 1976 (“4-R Act”), the Fourteenth Amendment and the Commerce Clause of the United States Constitution, and Article VII of the California Constitution.

Amtrak and the state have both moved for summary judgment. The court has reviewed the record, the briefs and arguments of counsel, and the applicable authorities, and concludes that there are no genuine issues of material fact and that judgment should be entered in favor of Amtrak and against the state.

I.

This court has jurisdiction pursuant to section 11503(c) of the 4-R Act and 28 U.S.C. § 1331 . Section 11503(c) expressly confers jurisdiction upon this court, without regard to the amount in controversy or citizenship of the parties, to prevent violations of section 11503(b). It is an express exception to 28 U.S.C. Section 1341 ,…