Chevron's Fall Places State Tax Rules Under Microscope

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Eversheds Sutherland Partner Eric Tresh is quoted in this Law360 article discussing the overturn of Chevron.

According to Eric, approximately 15 to 20 states have adopted some type of agency deference, whether by incorporating Chevron or a less rigid concept known as Skidmore deference, which derives from the U.S. Supreme Court's 1944 decision in Skidmore et al. v. Swift & Co.  But Loper Bright's impact on state tax litigation could also stretch into states that haven't historically applied deference, he added.

"I think the opinion will have spillover effects," Eric said. "Courts will once again be reminded of their job to interpret the meaning of a statute even when there is an ambiguity, and question the grounds upon which an agency may be interpreting that statute."