Legal Opinion
Pourier v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided April 2, 2003No. 22221PublishedCited by 16 opinions
1Opinion of the Court
SABERS, Justice.
[¶ 1.] Loren Pourier is an enrolled member of the Oglala Sioux Tribe and a resident of the Pine Ridge Indian Reservation in South Dakota. Muddy Creek Oil and Gas, Inc., (Muddy Creek) is a South Dakota corporation whose sole shareholder and president is Pourier. The corporation’s principal place of business is Pine Ridge. Muddy Creek purchased gas in Nebraska and trucked it to Pine Ridge for resale to consumers including reservation residents. The South Dakota Department of Revenue (Department) imposed a state motor fuel tax on Muddy Creek and refused Muddy Creek’s refund…
2Cases cited27 opinions
- Village of Arlington Heights v. Metropolitan Housing Development Corp.Supreme Court of the United States · 1977
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
22 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Mann v. ND Tax CommissionerNorth Dakota Supreme Court · 2005
- Coeur D'Alene Tribe of Idaho, Nez Perce Tribe Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho Nez Perce Tribe, and Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho, and Shoshone-Bannock Tribes Nez Perce Tribe v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax CommissionCourt of Appeals for the Ninth Circuit · 2004
- Heldt v. Payday Financial, LLCDistrict Court, D. South Dakota · 2014
- Pourier v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2004
- Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
11 more not listed; retrieve them via the Exa API.