Legal Opinion
Chemehuevi Indian Tribe v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided September 26, 1986No. Nos. 83-2431, 83-2481PublishedCited by 4 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
Plaintiff Chemehuevi Indian Tribe challenged the State of California’s authority to impose a state cigarette tax on cigarettes sold by the Tribe on the Chemehuevi Reservation to non-Indians. The district court ruled in favor of the state, concluding that the legal incidence of the tax fell upon the non-Indian purchasers, that application of the state tax was not preempted by federal statutes, that the tax did not unduly interfere with tribal self-government, and that the tax did not impermissibly burden Indian commerce.1 On appeal, we reversed the district court’s…
2Cases cited14 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
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3Cited by4 opinions
- Salt River Pima-Maricopa Indian Community v. State of Arizona Paul Waddell, Director of the Arizona Department of RevenueCourt of Appeals for the Ninth Circuit · 1995
- Gila River Indian Community v. WaddellCourt of Appeals for the Ninth Circuit · 1996
- 96 Cal. Daily Op. Serv. 5635, 96 Daily Journal D.A.R. 9215 Gila River Indian Community v. Paul Waddell, as Director of the Department of Revenue of the State of ArizonaCourt of Appeals for the Ninth Circuit · 1996
- The Chemehuevi Indian Tribe v. California State Board Of EqualizationCourt of Appeals for the Ninth Circuit · 1986