S.D. SCT Reverses Costs/Attorney Fees Award to American Indian Plaintiffs in Long-Running Tax Case

Here is the opinion in Pourier v. S.D. Dept. of Revenue and Regulation.

An excerpt:

Loren Pourier, the owner of a corporation that operates a gas station on reservation land, brought an action against the South Dakota Department of Revenue and Regulation (Department) to protest a state motor-fuel tax imposed on the corporation. This Court held the fuel tax was illegal in Pourier v. South Dakota Department of Revenue & Regulation (Pourier I), 2003 S.D. 21, 658 N.W.2d 395. Pourier then filed a motion for costs and attorneys’ fees pursuant to SDCL 10-59-34. The circuit court granted the motion. The Department appeals. We reverse.

South Dakota Transportation Commission Finally Earmarks $$$ To Implement Pourier Decision

News article here.

The South Dakota Supreme Court’s most recent decision in the Pourier litigation is here.