Legal Opinion
Pourier v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided January 7, 2004No. NonePublishedCited by 14 opinions
1Opinion of the Court
KONENKAMP, Justice (on reassignment).
[¶ 1.] Muddy Creek Oil and Gas, Inc., operates Big Bat’s Texaco on the Oglala Sioux Reservation. Loren Pourier, an enrolled member of the Oglala Sioux Tribe, is the sole owner of the company. Muddy Creek sought a refund of the South Dakota motor fuel tax it paid. In Pourier v. South Dakota Dep’t of Revenue, 2003 SD 21, 658 N.W.2d 395 (Pourier I), we unanimously ruled that the taxes were illegally collected because the Hayden-Cartwright Act does not contain express congressional authorization to tax Native Americans on Indian reservations. We also decided…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Martinmaas v. EngelmannSouth Dakota Supreme Court · 2000
- National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
- Moss v. GuttormsonSouth Dakota Supreme Court · 1996
- Cornelius v. FergusonSouth Dakota Supreme Court · 1909
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- 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
- Wangsness v. Builders Cashway, Inc.South Dakota Supreme Court · 2010
- Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- Ernst v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2004
9 more not listed; retrieve them via the Exa API.