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American Indian Sales of Motor Fuel:
Assessment of Reporting and Policy Recommendations

References

Court Cases of Note

  • Prairie Band Potawatomi Nation v. Richards, US Court of Appeals 10th Circuit, 379 F.3d 979; 2004 U.S. App. LEXIS 16541, August 11, 2004. Currently before the U.S. Supreme Court, No. 04-00631.
  • Coeur D'Alene Tribe v. Hammond, US Court of Appeals 9th Circuit, 384 F.3d 674; 2004 U.S. App. LEXIS 17467, December 2, 2003.
  • Sac & Fox Nation v. Pierce, US Court of Appeals 10th Circuit, 213 F.3d 566; U.S. App. LEXIS 11928, May 30, 2000 (Note Certiorari denied February 20, 2001).
  • Oklahoma Tax Commission v. Chickasaw Nation, No. 94-771, US Supreme Court, 515 U.S. 450; 115 S. Ct. 2214; 132 L. Ed. 2d 400; 1995 U.S. LEXIS 4046; April 24, 1995, Argued, June 14, 1995, Decided.
  • Bryant v. Itasca County, 426 US 373 (1976).
  • New York v. Attea, U.S. S.Ct. 93-377 (1994).
  • Oklahoma Tax Commission v. Chickasaw Nation, 115 S.Ct. 2214 (1995).
  • Pourier v. South Dakota Department of Revenue (2003 SD 21).

Law Review Articles

  • Richard J. Ansson JR., "State Taxation of Non-Indians Whom Do Business With Indian Tribes: Why Several Recent Ninth Circuit Holdings Reemphasize the Need for Indian Tribes to Enter Into Taxation Compacts With Their Respective States," Oregon Law Review, V. 78 p. 501 (Summer, 1999).
  • Charles K. Bloeser, "Hayden-Cartwright: A Ready Remedy for Oklahoma's Indian Fuel Tax Woes," Tulsa Law Journal, V. 32 (Fall, 1996).
  • Luke R. Spellmeier, "A Winning Hand or Time to Fold? State Taxation of Fuel Sales on Kansas Indian Reservations," Washburn Law Journal, V. 43 p. 141 (Fall, 2003).
  • Anna-Marie Tabor, "Sovereignty in the Balance: Taxation by Tribal Governments," Journal of Law and Public Policy, V. 15 p. 250 (Summer, 2004).
  • Malcolm Gladwell, "Entrepreneur Uses Wits, Roots to Dodge Tax Laws; Indian Status Helps Smokin' Joe Exploit Loophole," The Washington Post, A Section; Pg. A03, April 15, 1995.
  • Indianz.com (Thursday, December 2, 2004) "U.S. Supreme Court asked to rule on state taxation," last accessed on December 15, 2004. Available Online at: http://www.indianz.com/News/2004/005604.asp.
  • The Associated Press State & Local Wire, March 24, 2003, Monday, BC cycle, State and Regional, 541 words, Legislature asked to consider bills on tax agreements with tribes, By Chet Brokaw, Associated Press Writer, PIERRE, S.D.
  • "Supreme Court takes on tribal-state tax dispute," Indianz.com, March 2, 2005. Accessed at http://64.62.196.98/News/2005/006758.asp.
  • "U.S. Supreme Court won't touch Indian tax ruling," Indianz.com, May 25, 2004. Accessed at http://www.indianz.com/News/archive/002399.asp.
  • Federal Register, Vol. 67 p .46327 (2002).
  • Multistate Tax Commission, Resolution No. 03-01, August 1, 2003.
  • Multistate Tax Commission, Update on Amicus Briefs and Case of Note, January 13, 2005. State of Idaho, Office of Attorney General Lawrence Wasden. "U.S. Supreme Court Declines to Review Fuel Tax Ruling," press release, February 28, 2005.
  • National Petroleum News (2002) "Sales surge in 2003: C-Store Industry Enjoyed Pretax Profits of Over $4 Billion". Vol. 96, No. 6; Pg. 7: ISSN: 0149-5267.
  • Yen, Hope. "Top court to weigh reservation gas tax," BusinessWeek online, February 28, 2005.
  • US Census Estimates. Table 4: Annual Estimates of the Population by Race Alone and Hispanic or Latino Origin for the United States and States: July 1, 2003 (SC-EST2003-04) (Accessed at: http://www.census.gov/popest/states/asrh/tables/SC-EST2003-04.pdf)
  • US Department of Transportation, Highway Statistics 2003. Table MF-121T (Tax Rates on Motor Fuel - 2003, by state). Accessed at: http://www.fhwa.dot.gov/policy/ohim/hs03/htm/mf121t.htm.
  • US Department of Transportation, Highway Statistics 2003. Table MF-2 (Motor-Fuel Volume Taxed 2003, by state). Accessed at: http://www.fhwa.dot.gov/policy/ohim/hs03/htm/mf2.htm.
  • US Department of Transportation, Highway Statistics 2003. Table FE-221 (Comparison of Federal Highway Trust Fund Highway Account Receipts Attributable to the States and Federal-Aid Apportionments and Allocations from the Highway Account). Accessed at: http://www.fhwa.dot.gov/policy/ohim/hs03/htm/fe221.htm.

Reports

  • Department of Commerce: Economic Development Administration (1997) American Indian Reservations and Trust Areas.
  • Farrelly, M., Nimsch, C. and James, J. (2003). State Cigarette Excise Taxes: Implications for Revenue and Tax Evasion. Tobacco Technical Assistance Consortium, Atlanta, GA.
  • Federal Highway Administration: Office of Highway Policy Information (1997). State Motor Fuel Tax Legislation.
  • Moody, Scott J. and Warcholik, Wendy (2004). How Tax Competition Affects Cross-Border Sales of Beer in The United States. The Tax Foundation - Background Paper, Washington, D.C.
  • Federation of Tax Administrators (2002). FTA Survey of American Indian Issues. Motor Fuel Tax Section. Cheyenne, WY.
  • Puentes, Robert and Prince, Ryan (2003). Fueling Transportation Finance: A Primer on the Gas Tax. Brookings Institution Series of Transportation Reform, Washington, DC.
  • The Tiller Guide to Indian Country (1996). Economic Profiles of American Indian Reservations. Veronica E. Velarde Tiller, ed.. BowArrow Publishing Co. New Mexico.
  • US Census Bureau (1997). Economic Census: Survey of Minority-Owned Business Enterprises. Company Statistics Series: Issued May 2001.
  • Zelio, Julie (2005). Piecing Together the State-Tribal Tax Puzzle. National Conference of State Legislatures - White Paper, Washington, D.C.

 

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