Legal Opinion
SAC and Fox Nation v. Pierce
Court of Appeals for the Tenth Circuit
Decided May 30, 2000No. 99-3019PublishedCited by 80 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
The State of Kansas imposes a tax, subject to enumerated exceptions, on the distribution of motor fuel to retailers within the State. Kan. Stat. Ann. § 79-3408(a) (1999 Supp.). The distributor, rather than the retailer, is responsible for remitting the tax. Id. § 79-3408(c). When the Kansas Department of Revenue announced its intention to begin collecting tax on motor fuel distributions to retail gasoline stations on Indian lands within the State, three federally-recognized Indian Tribes, the Sac and Fox Nation of Missouri; the Iowa Tribe of Kansas and Nebraska; and the…
2Cases cited54 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Warth v. SeldinSupreme Court of the United States · 1975
- Ex Parte YoungSupreme Court of the United States · 1908
- Baker v. CarrSupreme Court of the United States · 1962
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
49 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Wall v. AstrueCourt of Appeals for the Tenth Circuit · 2009
- Muscogee (Creek) Nation v. PruittCourt of Appeals for the Tenth Circuit · 2012
- Prairie Band of Potawatomi Indians v. PierceCourt of Appeals for the Tenth Circuit · 2001
- Muscogee (Creek) Nation v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 2010
- Winnebago Tribe v. StovallCourt of Appeals for the Tenth Circuit · 2003
75 more not listed; retrieve them via the Exa API.