Ute Mountain Ute Tribe v. Rodriguez

HOLMES, Circuit Judge.

INTRODUCTION

In this case, we must resolve the issue of whether federal law preempts five state taxes imposed on non-Indian lessees extracting oil and gas from the Ute Mountain Ute Reservation (“Ute Reservation”) in New Mexico. The district court, finding in favor of Plaintiff-Appellee Ute Mountain Ute Tribe (“Ute Tribe” or “Tribe”), held that the five state taxes were preempted by federal law and enjoined the State of New Mexico from further imposing the taxes on the non-Indian lessees operating on the Ute Reservation. The Secretary of the New Mexico Taxation and Revenue…