Big Sandy Cert Petition in Tax Case

Here is the petition in Big Sandy Rancheria Enterprises v. Bonta:

Questions presented:

1. Whether an Indian tribe incorporated by federal charter under section 17 of the Indian Reorganization Act of 1934 (25 U.S.C. § 5124) is an “Indian tribe or band with a governing body duly recognized by the Secretary of the Interior” authorized to bring suit under 28 U.S.C. § 1362.

2. Whether the Indian Trader Statutes (25 U.S.C. §§ 261-263) or the Bracker balancing test (see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980)) preempts the State of California’s regulation of intertribal cigarette sales, where an Indian tribe sells tribally manufactured cigarettes to Indian tribal buyers on their home reservations.

Lower court materials here.