Legal Opinion
Muscogee (Creek) Nation v. Pruitt
Court of Appeals for the Tenth Circuit
Decided February 28, 2012No. 11-7005PublishedCited by 225 opinions
1Opinion of the Court
MATHESON, Circuit Judge.
In Oklahoma, cigarette and other tobacco product sales to tribal members in Indian country are exempt from state taxes. To prevent non-tribal members from avoiding taxes on their purchases of such products in Indian country, Oklahoma adopted a tax-stamp scheme to ensure that taxes are collected for those sales. Oklahoma also requires tobacco product manufacturers either to enter into and make payments under a Master Settlement Agreement with the State or to pay a certain percentage of each sale into an escrow fund. Any brand of cigarette produced by a manufacturer that…
2Cases cited46 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Ex Parte YoungSupreme Court of the United States · 1908
- Bell v. HoodSupreme Court of the United States · 1946
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3Cited by225 opinions
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- Levy v. Kansas Department of Social & Rehabilitation ServicesCourt of Appeals for the Tenth Circuit · 2015
- Cressman v. ThompsonCourt of Appeals for the Tenth Circuit · 2013
- Cinnamon Hills Youth Crisis Center, Inc. v. Saint George CityCourt of Appeals for the Tenth Circuit · 2012
- Petrella ex rel. N.P. v. BrownbackCourt of Appeals for the Tenth Circuit · 2012
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