Automotive United Trades Organization v. State

González, J.

¶1 After several Indian tribes successfully challenged imposition of state fuel taxes on tribal retailers, our legislature both authorized the governor to resolve fuel tax controversies with tribes by agreement and attempted to change state fuel tax law to avoid tribal immunity. Since then, the State and various tribes have signed many agreements under which the tribes agree to buy taxed fuel and the State agrees to refund a portion of the fuel tax receipts to the tribes. An industry group has challenged the lawfulness of these agreements.1 The trial court dismissed the case at…