Winnebago Tribe of Nebraska v. Stovall

MEMORANDUM AND ORDER

MARTEN, District Judge.

This matter is before the court on Plaintiffs’ Motion for a Preliminary Injunction (Doc. 18). Defendants have filed a Response (Doc. 49). Additionally, on July 8, 2002, the court heard oral arguments on plaintiffs’ motion. The court has carefully reviewed the parties’ written and oral arguments and is now prepared to rule.

I. BACKGROUND 1

This litigation arose from defendants attempt to enforce the Kansas Motor Vehicle Fuel Tax Act, Kansas Statutes Annotated §§ 79-3401 et seq. (“Act”), upon plaintiffs. The Act imposes a tax, subject to various…