Legal Opinion

Muscogee (Creek) Nation v. Oklahoma Tax Commission

Court of Appeals for the Tenth Circuit

Decided July 9, 2010No. 09-5123PublishedCited by 164 opinions

1Opinion of the Court

BALDOCK, Circuit Judge.

Under Oklahoma law, “[a]ll unstamped cigarettes ... found in the possession ... of any person, for the purpose of being ... transported from one place to another in this state, for the purpose of evading . .. the provisions of [the Cigarette Stamp Tax Act] ... may be seized by any authorized agent of the Tax Commission ..., without process.” 68 Okla. Stat. § 305.E.1. These contraband cigarettes “shall be, from the time of such seizure, forfeited to the State of Oklahoma” subject to “a proper proceeding.” Id. Similarly, “all unstamped cigarettes sold or shipped to…

2Cases cited34 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
  3. Ex Parte YoungSupreme Court of the United States · 1908
  4. Edelman v. JordanSupreme Court of the United States · 1974
  5. Quern v. JordanSupreme Court of the United States · 1979

29 more not listed; retrieve them via the Exa API.

3Cited by164 opinions

  1. Muscogee (Creek) Nation v. PruittCourt of Appeals for the Tenth Circuit · 2012
  2. Collins v. DanielsCourt of Appeals for the Tenth Circuit · 2019
  3. Colby v. HerrickCourt of Appeals for the Tenth Circuit · 2017
  4. United States v. Supreme Court of New MexicoCourt of Appeals for the Tenth Circuit · 2016
  5. Crowe & Dunlevy, P.C. v. StidhamCourt of Appeals for the Tenth Circuit · 2011

159 more not listed; retrieve them via the Exa API.

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