Publications

Section Newsletter Articles on Energy

ICG Natural Resources v. BPI Energy, 399 Ill. App. 3d 554 (5th District 2010) By Jason M. Barnhart Mineral Law, February 2011 Should royalty leases, also known as “pay if you mine leases,” remain void ab initio given today’s markets and technology? A look at ICG Natural Resources v. BPI Energy.
Illinois Supreme Court issues modified opinion holding electricity is “tangible personal property” for purposes of Section 201(e) of the Illinois Income Tax Act but imposes prospective application By David J. Kupiec and Natalie M. Martin State and Local Taxation, October 2009 At issue in this case is whether the Taxpayer’s 1995 and 1996 investments in property used for generating, transmitting and distributing electricity to customers in Illinois qualified for the .5 percent investment credit provided under Section 201(e) of the IITA.
Illinois Supreme Court holds electricity is “tangible personal property” for purposes of the Illinois Personal Property Tax Replacement Income Tax Investment Credit By David J. Kupiec and Natalie M. Martin Energy, Utilities, Telecommunications, and Transportation, April 2009 At issue in this case is whether the Taxpayer’s 1995 and 1996 investments in property used for generating, transmitting and distributing electricity to customers in Illinois qualified for the .5% investment credit provided under Section 201(e) of the Illinois Income Tax Act.
The University of Illinois Energy Biosciences Institute Announces first annual Biofuels Law and Regulation Conference Agricultural Law, April 2009 The First Annual Biofuels Law and Regulation Conference: Incentivizing Second-Generation Biofuels, sponsored by the University of Illinois Energy Biosciences Institute’s (EBI) Biofuels Law and Regulation Program, will be held at the new University of Illinois I-Hotel in Champaign, Illinois on April 24-25, 2009.
Illinois Supreme Court holds electricity is “tangible personal property” for purposes of the Illinois Personal Property Tax Replacement Income Tax Investment Credit By David J. Kupiec and Natalie M. Martin State and Local Taxation, March 2009 On February 20, 2009, the Illinois Supreme Court issued an Opinion holding that electricity is “tangible personal property” for purposes of the Illinois personal property tax replacement income tax investment credit.
Updates By Michael S. Pabian Energy, Utilities, Telecommunications, and Transportation, November 2006 Effective July 1, your section has a new name—the Energy, Utilities, Telecommunications, and Transportation Section.
Energy Policy Act of 2005—Summary of Electricity Title By William J. Harmon Energy, Utilities, Telecommunications, and Transportation, December 2005 The following is a summary of the provisions of the Energy Policy Act of 2005 relating to the electric industry and the bill’s tax provisions, other than the bill’s renewable energy tax provisions, which are covered in a separate article.
Illinois Supreme Court finds NI-Gas has a duty to warn customers of faulty appliance connectors By Michael S. Pabian Energy, Utilities, Telecommunications, and Transportation, June 2005 In Adams v. Northern Illinois Gas Company, plaintiff's decedent was killed in a gas explosion when gas leaked in her home because of a faulty appliance connector.