indian taxation

Washington Dept. of Revenue Interim Guidance in Light of Chehalis v. Thurston County

Matthew L.M. Fletcher2 Comments

Here:

Assessors — Interim Guidance 9th Circuit Court Decision — Memo Attachment

Here is the text:

Interim Guidance to County Assessors regarding the Application of the Federal Ninth Circuit Court of Appeals Decision in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization

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Comanche Wins Emergency Arbitration Injunction against Oklahoma in Tax Compact Dispute

Matthew L.M. Fletcher1 Comment

Here is the award in Comanche Nation v. State of Oklahoma (AAA):

8672778_1(Comanche Nation v State of Oklahoma Order)

Update:

Signed Order

NY Appellate Division Affirms NY State Police Authority to Confiscate HCI Smokes

Matthew L.M. Fletcher

Here is the opinion in HCI Distribution Inc. v. New York State Police Troop B Commander (N.Y. A.D.), reversing the lower court:

HCI v NY State Police

Lower court materials here.

Ninth Circuit Denies En Banc Review in Chehalis Great Wolf Lodge Tax Case

Matthew L.M. Fletcher

Here:

CA9 Order Denying En Banc Review

The petition is here.

Panel materials are here.

Mashantucket Pequot Second Circuit En Banc Petition (and Amicus Support)

Matthew L.M. Fletcher

Here are the new materials in Mashantucket Pequot Tribe v. Town of Ledyard (2d Cir.):

MPN En Banc Petition

Amicus Brief in Support of En Banc Petition — Seminole, Umatilla, and Coquille

Panel decision and briefs are here.

Thurston County Files En Banc Petition in Ninth Circuit Appeal

Matthew L.M. Fletcher2 Comments

Here:

Thurston Co en banc petn

Panel materials are here.

Update in Chehalis v. Thurston County

Matthew L.M. Fletcher

Here are additional materials relating to a motion for clarification by the county:

Motion for Clarification

Motion to Clarify Denied

Motion to Extend Time

Motion to Extend Time Granted

Panel decision materials here.

Federal Indictment of 18 Individuals for Smuggling Smokes to Seneca Cayuga Tobacco, Ho-Chunk Inc., Etc.

Matthew L.M. Fletcher

Here is the indictment in United States v. Sheffler (W.D. Mo.):

Sheffler Indictment

News coverage here.

Idaho SCT Affirms Jurisdiction over Native Wholesale Supply

Matthew L.M. Fletcher1 Comment

Here is the opinion.

The court’s summary:

In an appeal from Ada County, the Supreme Court affirmed the decision of the district court that the State of Idaho can regulate the importation of cigarettes onto reservations located in Idaho and that the State has personal jurisdiction over non-resident defendant Native Wholesale Supply Company. The Supreme Court reversed the district court’s decision that Native Wholesale Supply Company is required to obtain a wholesaler permit for its sales to a tribal-owned retailer on the Coeur d’Alene reservation.

News coverage here.

Matheson v. Washington Dept. of Revenue Cert Petition

Matthew L.M. Fletcher6 Comments

Here:

Matheson v Washington Cert Petition

Questions presented:

1. Did the state courts below err in entering a state excise tax and penalty judgment against a tribal Indian who is exempt from state taxes and who also had a state tobacco license to transport cigarettes free of state tax stamps?

2. Is a tribal Indian, whose only activity was to transport cargo in round trips to Indian reservations, exempt from state taxes under the Indian and interstate commerce clauses of the U.S. Constitution?

For the life of me, I can’t find the Washington Court of Appeals materials in this matter. Weird….