Legal Opinion
Pourier v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided February 3, 2010No. 25198PublishedCited by 3 opinions
1Opinion of the Court
GILBERTSON, Chief Justice.
[¶ 1.] Loren Pourier and Muddy Creek Oil and Gas Inc. (collectively, “Pourier”) appeal the circuit court’s order affirming the decision of the South Dakota Department of Revenue and Regulation (Department). The Department’s order denied Pourier’s motion for leave to amend his tax refund claims to include his Oglala Sioux Tribe (OST) member customers as a class. The Department determined, and the circuit court agreed, that South Dakota’s limited waiver of sovereign immunity precludes a class action for motor fuel tax refunds. We affirm.
FACTS
[¶2.] This is the third…
2Cases cited20 opinions
- Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- Lilian v. CommonwealthSupreme Court of Pennsylvania · 1976
- Darnall v. StateSouth Dakota Supreme Court · 1961
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3Cited by3 opinions
- McWilliams v. City of Long BeachCalifornia Supreme Court · 2013
- Pourier v. SD DEPT. OF REVENUE & REGULATIONSouth Dakota Supreme Court · 2010
- Pourier v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2012