Legal Opinion
Pourier v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided February 8, 2012No. 25894Published
1Opinion of the Court
SEVERSON, Justice.
[¶ 1.] Loren Pourier, the owner of a corporation that operates a gas station on reservation land, brought an action against the South Dakota Department of Revenue and Regulation (Department) to protest a state motor-fuel tax imposed on the corporation. This Court held the fuel tax was illegal in Pourier v. South Dakota Department of Revenue & Regulation (Pourier I), 2003 S.D. 21, 658 N.W.2d 395. Pourier then filed a motion for costs and attorneys’ fees pursuant to SDCL 10-59-34. The circuit court granted the motion. The Department appeals. We reverse.
Background
[IF 2.] Muddy…
2Cases cited11 opinions
- Oklahoma Tax Commission v. Chickasaw NationSupreme Court of the United States · 1995
- Lennane v. Franchise Tax BoardCalifornia Court of Appeal · 1996
- Esling v. KrambeckSouth Dakota Supreme Court · 2003
- Farmer v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2010
- Pourier v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
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