Here is the motion in In Re 365,380 Ea 640 Boxes of Cigarettes worth 568,000.00 (Big Sandy Tobacco Redistribution) (C.D. Cal.):
1 Motion for Return of Seized Property
taxation
Quinault Moves to Dismiss Claims against Estate of Edward Comenout; Counterclaims Dismissed, Too
Here are the materials in Quinault Indian Nation v. Comenout (W.D. Wash.):
Washington “Payment In Lieu of Taxes” Statute Struck Down by State Trial Court
Here is “Tossed out: Superior Court deems tribal tax-break bill unconstitutional.”
And State Superior Court Strikes Down HB 1287, and PILTs as “Taxes”
Here is the court’s order in City of Snoqualmie v. King County Executive (King County Super.):
An excerpt:
3. The payment labeled “payment in lieu of tax” (“PILT”) in Section 8 of Engrossed Substitute House Bill (“ESHB”) 1287 is a property tax under Washington Law;
4. The PILT is subject to uniformity requirements in Article VII of the Washington Constitution;
5. The PILT violates the uniformity requirements in Article VII of the Washington Constitution because it is not imposed at an equal tax rate and does not produce equality in valuing the property taxed; and
6. Section 8 of ESHB 1287 violates Article VII Section 1’s command that “the power of taxation shall never be surrendered, suspended or contracted away.
Background materials here.
SCOTUS Denies Cert in Yakama Indian Nation v. McKenna
Here is today’s order list.
The cert petition is here.
Eleventh Circuit Briefs in Seminole Tribe Rental and Gross Receipts Tax Challenge
Seneca Member’s Indictment under Contraband Cigarette Trafficking Act Proceeds
Here are the materials in United States v. Parry (E.D. Mo.):
Live CLE Webinar: Update on State Taxation of Tribal Leased Lands: The New Leasing Regulations | February 25
| This webinar explore the effect of the new Interior regulations excluding state taxes on business leases in Indian Country. The panel will describe recent changes to the regulations and chart the course of the litigation ongoing in several states over the new regulations. The panel will also discuss strategies being considered to resolve this longstanding state-tribal conflict outside of the ongoing litigation.
Featured Speakers Wendy S. Pearson, Pearson Law Offices PS, Seattle, WA Bruce Zimmerman, Confederated Tribes of the Umatilla Indian Reservation, Pendleton, OR Joseph C. Lennihan, Attorney At Law, Santa Fe, NM Shana Barehand, Tribal Liaison, Washington Department of Revenue, Olympia, WA For more information and to register click here. PLEASE NOTE: To receive CLE credit you must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details |
Confederated Tribes and Bands of the Yakama Indian Reservation v. McKenna Cert Petition
Here:
Question presented:
Whether federal courts called upon to enforce Indian treaty protections in tribal challenges to State regulation may enter judgment against the Indian Tribe without considering evidence and entering findings of fact on the Indians’ understanding of the United States’ treaty promises.
Lower court materials here.
Washington COA Affirms Revocation of Colville Resident’s State Tobacco Wholesaler Certification
Here are the materials in Matheson v. State Dept. of Revenue (Wash. App.):
D2 45485-8-II Unpublished Opinion
And the briefs:
Federal Forfeiture Action over $400,000 of NY Indian Tobacco Retailer
Here is the complaint in United States v. $400,000 (W.D. N.Y.):
Excerpts:
During the investigation, it was determined that the parties involved in the shipping of the contraband cigarettes in interstate commerce also filed false information to the appropriate taxation authorities as required under the Jenkins Act, Title 15, United States Code, Sections 375-378. All cigarette sales made by a stamping agent are required by New York State law to be recorded on a form known as Form CG which had to be sent on a monthly basis to the NYSDT in Albany, New York, with a certificate that the information contained therein was true and correct.
And:
During the time period of September 24, 2012 – January 14, 2013, AARON PIERCE through his corporation, AJ’s Wholesale LLC (“hereafter “AJ’s”) sold 403,413 cartons of cigarettes in a manner designed to make it look on paper as though the untaxed cigarettes were legitimately obtained through Ho-Chunk, Inc. (“HCID”) a tribal cigarette and tobacco distributor, a corporation operated by the Winnebago Tribe of Nebraska, as well as other Native American cigarette and tobacco suppliers.
Finally:
Ho-Chunk, Inc. is the parent company of HCI Logistics (HCIL) which is a commercial transportation company that HCID would use to transport product from the HCID warehouse in Winnebago, Nebraska. Neither HCID nor HCIL are licensed tobacco wholesalers or state stamping agents in Nebraska or New York State.
Turtle Talk 
You must be logged in to post a comment.