Flandreau Santee Sioux Tribe Sues South Dakota over Taxes and Casino Regulation

Here is the complaint in Flandreau Santee Sioux Tribe v. Gerlach (D. S.D.):

1 Complaint

An excerpt:

1. This action seeks a judgment declaring that, under federal law, the State of South Dakota does not have authority to impose its use tax on the use, storage or consumption, by nonmembers of the Tribe, on the Tribe’s reservation, of goods and services purchased by nonmembers from the Tribe at the Tribe’s gaming facility, which is operated pursuant to and in accordance with the Indian Gaming Regulatory Act (“IGRA”), 25 U.S.C. §§ 2701-2721, (the “Tribe’s gaming facility” or the “Tribe’s Casino Complex”) and that the State lacks authority to require the Tribe to collect such use taxes from such non-member patrons and remit such taxes to the State.
2. This action also seeks a declaratory judgment that federal law prohibits the State of South Dakota from refusing to reissue alcoholic beverage licenses to the Tribe for the Tribe’s gaming facility on the basis that the Tribe has failed to remit to the Department of Revenue “all use tax incurred by nonmembers as a result of the operation of the licensed premises, and any other state tax.” SDCL § 35-2-24.
3. This action also seeks a declaratory judgment that pursuant to IGRA, the State of South Dakota does not have authority to regulate the Tribe’s sale of alcoholic beverages at the Tribe’s gaming facility.

Other materials:

Argus_Article_-_11202014

Letter_to_Tribal_Leadership_from_President_Reider

California COA Decides Gaming Revenue Sharing Dispute involving California Valley Miwok Tribe

Here is the opinion in California Valley Miwok Tribe v. California Gambling Control Commission:

D064271

An excerpt:

California Valley Miwok Tribe (the Tribe) appeals following a summary judgment in favor of defendant California Gambling Control Commission (the Commission). In granting summary judgment, the trial court ruled that until the federal Bureau of Indian Affairs (BIA) indicates, by entering into contract for federal benefits with the Tribe, that an internal tribal dispute about the Tribe’s membership and leadership has been resolved, the Commission is justified in continuing to hold in trust for the Tribe certain funds generated from Indian gaming in California that the Commission is required to distribute to the Tribe on a quarterly basis. As we will explain, we conclude that the trial court properly granted summary judgment in favor of the Commission, and accordingly we affirm the judgment.

Briefs here:

Appellant Brief

Intervenor Brief

Respondent Brief

Appellant Reply

Friends of Amador County v. Jewell a Petition to Watch for This Week’s SCT Conference

Here:

Friends of Amador County v. Jewell
14-340
Issue: Whether, in an action by a third party against the Secretary of the Interior under the Administrative Procedure Act, 5 U.S.C. § 551 et seq., a putative Indian tribe may invoke its sovereign immunity to prevent a court from reviewing the lawfulness of the Secretary’s decision to recognize it as a tribe.

We posted on this matter here.

Also, the petition was yesterday’s petition of the day.

California Sues Iipay Nation Of Santa Ysabel over Internet Gaming

Here are the materials in State of California v.Iipay Nation Of Santa Ysabel (S.D. Cal.):

1 Complaint

3-1 TRO Motion

Second Circuit Brief in IFP, Pro Se Employment Discrimination Complaint against Mohegan Sun Casino

Here is the tribe’s brief in Tremblay v. Mohegan Sun Casino:

Mohegan Brief

From the brief:

On May 20, 2014, the Court granted the Defendant’s Motion to Dismiss based on sovereign immunity. The full text of the decision is as follows:

ORDER granting [27] Motion to Dismiss; denying [28] Motion Not to Dismiss. Plaintiff brings this action against her former employer, the Mohegan Sun Casino, alleging employment discrimination in violation of Title VII and the Age Discrimination in Employment Act (“ADEA”). The defendant has filed a motion to dismiss based on sovereign immunity. The motion is granted. The Mohegan Tribe of Indians of Connecticut, which operates the defendant Casino through the Mohegan Tribal Gaming Authority (“MTGA”), is a federally recognized Indian tribe. “As a matter of federal law, an Indian tribe is subject to suit only where Congress has authorized the suit or the tribe *4 has waived its immunity.” Kiowa Tribe of Oklahoma v. Mfg. Technologies, Inc., 523 U.S. 751, 754 (1998). Neither has occurred here. The Mohegan Tribe has not waived its immunity from suit in this Court, and the statutes under which plaintiff brings this action do not abrogate the Tribe’s immunity. Title VII is expressly inapplicable to Indian tribes, 42 U.S.C. § 2000e(b)(1), and nothing in the ADEA revokes tribal sovereign immunity from private lawsuits. Garcia v. Akwesasne Housing Authority, 268 F.3d 76, 86 (2d Cir. 2001). Thus, plaintiff cannot bring claims of employment discrimination against an Indian tribe under Title VII or the ADEA. The Mohegan Tribe has enacted legislation establishing a tribal court system as well as legislation waiving the sovereign immunity of the Tribe and the Gaming Authority for discrimination claims by employees against the MTGA, but only in the Mohegan Gaming Disputes Court. Thus, plaintiff’s only remedy is to proceed in that Court. Accordingly, because this Court lacks subject matter jurisdiction over plaintiff’s claims, defendant’s motion to dismiss [ECF No. 27] is granted and plaintiff’s motion not to dismiss [ECF No. 28] is denied. The Clerk is directed to close the case. So ordered. Signed by Judge Robert N. Chatigny on 05/20/2014. (Bialek, T.)

Friends of Amador County v. Jewell Cert Stage Briefs

Here:

FAC Cert Petition

Buena Vista Rancheria Opposition

FAC Reply

Question presented:

Whether, in an action by a third party against the Secretary of the Interior under the Administrative Procedure Act, 5 U.S.C. 551 et seq., a putative Indian tribe may invoke its sovereign immunity to prevent a court from reviewing the lawfulness of the Secretary’s decision to recognize it as a tribe.

Lower court materials here.

Tenth Circuit Reverses Oklahoma v. Hobia Relying on Bay Mills

Here is the opinion:

CA10 Opinion

Lower court supplemental briefs here.

Briefs are here.

Lower court materials here.

Buena Vista Rancheria Cert Opposition Brief

Here:

Buena Vista Rancheria Opposition

The United States has waived its right to respond.

The cert petition is here.

Updated Materials in Michigan v. Sault Tribe — State Seeks to Sue Tribal Officials

Here are the materials in State of Michigan v. Sault Ste. Marie Tribe of Chippewa Indians (W.D. Mich.):

49 Renewed Motion to Dismiss

53-1 State Motion for Relief

55 State Response to Motion to Dismiss

57 Soo Tribe Reply

58 Soo Tribe Response to Motion for Relief

60 State Reply

63 DCT Order to Adjourn and Reschedule Oral Argument

Sixth Circuit materials are here.

 

Paskenta Gaming Injunction Case Voluntarily Dismissed

Here are the new materials in State of California v. Paskenta Band of Nomlaki Indians (E.D. Cal.):

32 California Motion for Dismissal without Prejudice

34 Paskenta Notice of Voluntary Dismissal

36 DCT Order Modifying Injunction

37 DCT Order Dismissing Case

We posted on this case here, here, here, and here.