wagnon
secretary
kansas
department
revenue
prairie
band
potawatomi
nation
argued
october
decided
december
kansas
motor
fuel
tax
applies
receipt
fuel
distributors
subsequently
deliver
gas
station
owned
located
reservation
prairie
band
potawatomi
nation
nation
station
meant
accommodate
reservation
traffic
including
patrons
driving
casino
nation
owns
operates
station
fuel
sold
patrons
sales
made
persons
living
working
reservation
nation
tax
station
fuel
sales
generates
revenue
reservation
infrastructure
nation
sued
declaratory
judgment
injunctive
relief
state
collection
tax
distributors
delivering
fuel
reservation
granting
state
summary
judgment
district
determined
balance
state
federal
tribal
interests
tilted
favor
state
test
set
forth
white
mountain
apache
tribe
bracker
tenth
circuit
reversed
agreeing
nation
kansas
tax
impermissible
affront
sovereignty
reasoned
nation
fuel
revenues
derived
value
generated
primarily
reservation
creation
new
fuel
market
virtue
casino
nation
interests
taxing
value
raise
revenue
reservation
infrastructure
outweighed
state
general
interest
raising
revenues
held
kansas
motor
fuel
tax
nondiscriminatory
tax
imposed
transaction
tax
valid
poses
affront
nation
sovereignty
bracker
test
apply
tax
results
transaction
pp
kansas
tax
imposed
distributors
based
upon
receipt
motor
fuel
sale
delivery
fuel
pp
indian
tax
immunity
cases
challenged
tax
significant
consequences
initial
frequently
dispositive
question
bears
tax
legal
incidence
oklahoma
tax
chickasaw
nation
emphasis
added
moreover
categorically
barred
placing
tax
legal
incidence
tribe
tribal
members
sales
made
inside
indian
country
without
congressional
authorization
emphasis
added
even
state
imposes
tax
legal
incidence
seller
tax
may
nonetheless
transaction
giving
rise
tax
liability
occurs
reservation
imposition
tax
fails
satisfy
bracker
test
see
central
machinery
arizona
tax
pp
rejects
nation
argument
entitled
prevail
chickasaw
categorical
bar
fairest
reading
kansas
statute
tax
legal
incidence
actually
falls
tribe
reservation
statute
tax
incidence
expressly
imposed
distributor
first
receives
fuel
dispositive
language
state
legislature
determinative
bears
state
excise
tax
legal
incidence
chickasaw
supra
even
absent
dispositive
language
nonetheless
conclude
tax
legal
incidence
distributor
kansas
law
makes
clear
distributor
retailer
liable
tax
lower
courts
kansas
agency
charged
administering
motor
fuel
tax
reached
conclusion
kaul
kansas
dept
revenue
distinguished
pp
also
rejected
nation
alternative
argument
bracker
test
must
applied
irrespective
bears
kansas
tax
legal
incidence
tax
arises
result
sale
delivery
fuel
nation
presented
starkly
different
correct
interpretation
statute
tenth
circuit
arguing
balancing
test
appropriate
even
though
tax
legal
incidence
imposed
nation
distributor
triggered
distributor
receipt
fuel
outside
reservation
nation
argument
rebutted
provisions
kansas
statute
demonstrating
taxable
event
occurs
distributor
first
receives
fuel
final
determination
state
reaching
conclusion
nation
theory
existence
statutory
deductions
certain
postreceipt
transactions
make
impossible
distributor
calculate
ultimate
tax
liability
without
knowing
whether
fuel
ultimately
sold
delivered
suffers
several
conceptual
defects
example
availability
deductions
change
nature
taxable
event
distributor
receipt
fuel
pp
tenth
circuit
erred
concluding
kansas
tax
nevertheless
subject
bracker
test
test
applies
state
asserts
authority
conduct
engaging
activity
reservation
never
applied
state
tax
imposed
arises
transaction
occurring
reservation
indian
tax
immunity
cases
counsel
application
pp
limiting
bracker
test
exclusively
transactions
nontribal
entity
tribe
tribal
member
consistent
unique
indian
tax
immunity
jurisprudence
relies
heavily
doctrine
tribal
sovereignty
giving
state
law
role
play
within
tribe
territorial
boundaries
oklahoma
tax
sac
fox
nation
taken
altogether
different
course
contrast
state
asserts
taxing
authority
outside
indian
country
chickasaw
cases
bsent
express
federal
law
contrary
indians
going
beyond
reservation
boundaries
generally
held
subject
state
law
otherwise
applicable
citizens
state
mescalero
apache
tribe
jones
state
may
apply
nondiscriminatory
tax
indians
gone
beyond
reservation
boundaries
may
also
apply
nondiscriminatory
tax
tax
imposed
result
transaction
circumstances
bracker
inapplicable
cf
arizona
dept
revenue
blaze
constr
application
test
also
inconsistent
efforts
establish
bright
line
standard
tax
administration
context
ibid
nation
entitled
interest
balancing
virtue
claim
kansas
tax
interferes
nation
motor
fuel
tax
ultimately
complaint
state
tax
downstream
economic
consequences
nation
invalidate
tax
complaining
decrease
revenues
see
washington
confederated
tribes
colville
reservation
analysis
change
legal
significance
accorded
nation
decision
label
portion
gas
station
revenues
tax
proceeds
see
pp
rejects
nation
contention
kansas
tax
invalid
notwithstanding
bracker
test
inapplicability
exempts
taxation
fuel
sold
delivered
state
federal
sovereigns
therefore
impermissibly
discriminatory
nation
similarly
situated
exempted
sovereigns
kansas
tax
pays
roads
bridges
nation
reservation
including
main
highway
used
casino
patrons
kansas
offers
services
several
federal
government
moreover
extent
kansas
retailers
bear
tax
cost
burden
applies
equally
retailers
within
state
regardless
whether
located
reservation
reversed
thomas
delivered
opinion
roberts
stevens
scalia
souter
breyer
joined
ginsburg
filed
dissenting
opinion
kennedy
joined
joan
wagnon
secretary
kansas
ment
revenue
petitioner
prairie
band
potawatomi
nation
writ
certiorari
appeals
tenth
circuit
december
justice
thomas
delivered
opinion
state
kansas
imposes
tax
receipt
motor
fuel
fuel
distributors
within
boundaries
kansas
applies
tax
motor
fuel
received
fuel
distributors
subsequently
deliver
fuel
gas
station
owned
located
reservation
prairie
band
potawatomi
nation
nation
nation
maintains
application
kansas
motor
fuel
tax
impermissible
affront
sovereignty
appeals
agreed
holding
application
kansas
tax
fuel
received
distributor
subsequently
delivered
nation
invalid
test
set
forth
white
mountain
apache
tribe
bracker
bracker
test
applies
state
asserts
authority
conduct
engaging
activity
reservation
apply
state
tax
imposed
arises
result
transaction
occurs
reservation
accordingly
reverse
nation
federally
recognized
indian
tribe
whose
reservation
trust
land
jackson
county
kansas
nation
owns
operates
casino
reservation
order
accommodate
casino
patrons
traffic
nation
constructed
owns
operates
gas
station
reservation
next
casino
percent
station
fuel
sales
made
casino
patrons
percent
station
fuel
sales
made
persons
live
work
reservation
nation
purchases
fuel
gas
station
distributors
located
reservation
distributors
pay
state
fuel
tax
initial
receipt
motor
fuel
stat
ann
cum
supp
pass
along
cost
tax
customers
including
nation
sells
fuel
within
cents
per
gallon
prevailing
market
price
prairie
band
potawatomi
nation
richards
notwithstanding
distributor
decision
pass
along
cost
state
fuel
tax
nation
nation
decision
impose
tax
station
fuel
sales
amount
cents
per
gallon
gasoline
cents
per
gallon
diesel
increased
cents
gasoline
cents
diesel
january
nation
fuel
tax
generates
approximately
annually
funds
nation
uses
maintaining
roads
bridges
located
near
reservation
including
access
road
highway
casino
ibid
nation
brought
action
federal
district
declaratory
judgment
injunctive
relief
state
collection
motor
fuel
tax
distributors
deliver
fuel
reservation
district
granted
summary
judgment
favor
state
applying
bracker
test
determined
balance
state
federal
tribal
interests
tilted
favor
state
reached
determination
undisputed
legal
incidence
tax
directed
fuel
distributors
prairie
band
potawatomi
nation
richards
supp
ultimate
purchasers
fuel
casino
patrons
receive
bulk
governmental
services
state
held
state
tax
interfere
nation
right
adding
tribe
oust
state
power
tax
purchases
nonmembers
tribe
simply
imposing
tax
transactions
otherwise
earning
revenues
tribal
business
appeals
tenth
circuit
reversed
determined
bracker
balance
state
federal
tribal
interests
favored
tribe
tenth
circuit
reasoned
nation
fuel
revenues
derived
value
generated
primarily
reservation
namely
creation
new
fuel
market
virtue
presence
casino
nation
interests
taxing
value
raise
revenue
reservation
infrastructure
outweighed
state
general
interest
raising
revenues
granted
certiorari
reverse
ii
although
granted
certiorari
determine
whether
kansas
may
tax
distributor
receipt
fuel
without
subject
bracker
test
pet
cert
nation
maintains
kansas
tax
imposed
receipt
fuel
sale
delivery
brief
respondent
emphasis
original
nation
recognizes
indian
tax
immunity
cases
challenged
tax
significant
consequences
determined
initial
frequently
dispositive
question
indian
tax
cases
bears
legal
incidence
tax
oklahoma
tax
chickasaw
nation
emphasis
added
categorically
barred
placing
legal
incidence
excise
tax
tribe
tribal
members
sales
made
inside
indian
country
without
congressional
authorization
emphasis
added
determined
even
state
imposes
legal
incidence
tax
seller
tax
may
nonetheless
transaction
giving
rise
tax
liability
occurs
reservation
imposition
tax
fails
satisfy
bracker
test
see
holding
state
taxes
imposed
logging
hauling
operations
contractor
invalid
test
cf
central
machinery
arizona
tax
holding
indian
trader
statutes
arizona
tax
seller
sales
nation
maintains
entitled
prevail
categorical
bar
articulated
chickasaw
fairest
reading
statute
legal
incidence
tax
actually
falls
tribe
reservation
brief
respondent
nation
alternatively
maintains
entitled
prevail
even
legal
incidence
tax
distributor
according
nation
tax
arises
distributor
transaction
tribe
therefore
subject
bracker
balancing
test
brief
respondent
address
kansas
motor
fuel
tax
turn
kansas
law
specifies
incidence
motor
fuel
tax
imposed
distributor
first
receipt
motor
fuel
stat
ann
cum
suggested
dispositive
language
state
legislature
determinative
bears
legal
incidence
state
excise
tax
chickasaw
supra
even
state
legislature
employed
dispositive
language
thereby
requiring
us
instead
look
fair
interpretation
taxing
statute
written
applied
california
bd
equalization
chemehuevi
tribe
per
curiam
nonetheless
conclude
legal
incidence
tax
distributor
kansas
law
makes
clear
distributor
rather
retailer
liable
pay
motor
fuel
tax
section
provides
relevant
part
distributor
shall
compute
shall
pay
director
amount
motor
fuel
taxes
due
state
distributors
entitled
pass
along
cost
tax
downstream
purchasers
see
cum
supp
required
sum
legal
incidence
kansas
motor
fuel
tax
distributor
lower
courts
reached
conclusion
kansas
legislature
structured
tax
legal
incidence
placed
distributors
supp
undisputed
legal
incidence
tax
directed
fuel
distributors
see
also
sac
fox
nation
missouri
pierce
legal
incidence
kansas
tax
law
presently
written
falls
fuel
distributors
rather
tribes
winnebago
tribe
nebraska
kline
supp
kansas
statutory
scheme
legal
incidence
state
fuel
tax
falls
first
receipt
fuel
sac
fox
nation
missouri
lafaver
supp
statutes
extremely
clear
providing
tax
question
imposed
upon
distributor
kansas
department
revenue
state
agency
charged
administering
motor
fuel
tax
concluded
likewise
see
letter
david
heinemann
office
administrative
appeals
mark
burghart
written
final
determination
request
informal
conference
reconsideration
agency
action
davies
oil
docket
hereinafter
kansas
dept
revenue
letter
legal
incidence
kansas
fuel
tax
rests
davies
distributor
nation
retailer
amicus
contends
conclusion
foreclosed
kansas
decision
kaul
kansas
dept
revenue
reads
kaul
holding
legal
incidence
kansas
motor
fuel
tax
rests
indian
retailers
rather
distributors
view
long
kansas
determination
operating
fuel
tax
statute
reasonable
interpretation
conclusive
brief
amicus
curiae
quoting
gurley
rhoden
disagree
interpretation
kaul
kaul
two
members
citizen
band
potawatomi
tribe
oklahoma
sought
enjoin
enforcement
kansas
fuel
tax
fuel
delivered
gas
station
located
prairie
band
potawatomi
tribe
kansas
reservation
kansas
determined
station
owners
standing
challenge
tax
statute
provided
distributor
entitled
collect
tax
part
selling
price
kaul
supra
quoting
stat
ann
emphasis
deleted
determined
station
owners
entitled
injunction
however
members
kansas
tribe
thus
showing
retailers
payment
fuel
tax
kansas
interferes
kansas
tribe
kansas
tribal
member
noted
legal
incidence
tax
motor
fuel
rests
nontribal
members
affect
potawatomi
indian
reservation
within
state
kansas
ibid
kaul
foreclose
determination
distributor
bears
legal
incidence
kansas
motor
fuel
tax
initial
matter
unclear
whether
reference
nontribal
members
reference
retailers
distributors
least
kaul
imprecise
language
characterized
definitive
determination
moreover
amendments
kansas
fuel
provisions
including
amendment
provides
incidence
tax
imposed
distributor
applied
kaul
identifying
provisions
repealed
effect
period
relevant
case
noting
critical
statute
holding
version
amended
accordingly
kaul
speak
authoritatively
provisions
us
today
nation
maintains
must
apply
bracker
test
irrespective
identity
taxpayer
party
bearing
legal
incidence
kansas
fuel
tax
arises
result
sale
delivery
motor
fuel
see
brief
respondent
notably
however
nation
presented
starkly
different
interpretation
statute
proceedings
appeals
arguing
balancing
test
appropriate
even
though
legal
incidence
tax
imposed
nation
distributor
triggered
distributor
receipt
fuel
outside
reservation
appellant
reply
brief
emphasis
added
see
also
supp
district
observing
undisputed
legal
incidence
tax
directed
fuel
distributors
fair
interpretation
taxing
statute
written
applied
chemehuevi
tribe
confirms
nation
interpretation
statute
appeals
correct
written
kansas
fuel
tax
provisions
state
incidence
tax
imposed
distributor
first
receipt
motor
fuel
taxes
shall
paid
tax
shall
computed
fuels
special
fuels
received
distributor
manufacturer
importer
state
paid
manner
provided
herein
stat
ann
cum
provision
distributor
initially
receives
motor
fuel
liable
payment
fuel
tax
distributor
tax
liability
determined
calculating
amount
fuel
received
distributor
section
confirms
distributor
receipt
motor
fuel
subsequent
event
establishes
tax
liability
section
provides
distributor
manufacturer
importer
exporter
retailer
fuels
special
fuels
day
month
shall
render
director
report
certified
true
correct
showing
number
gallons
fuels
special
fuels
received
distributor
manufacturer
importer
exporter
retailer
preceding
calendar
month
every
distributor
manufacturer
importer
within
time
herein
fixed
rendering
reports
shall
compute
shall
pay
director
director
office
amount
taxes
due
state
fuels
special
fuels
received
distributor
manufacturer
importer
preceding
calendar
month
thus
kansas
law
expressly
provides
distributor
monthly
tax
obligations
determined
amount
fuel
received
distributor
preceding
month
see
kline
supp
distributor
must
compute
remit
tax
month
fuel
received
distributor
state
kansas
nation
disagrees
contends
taxed
distributors
receipt
fuel
rather
distributors
use
sale
delivery
motor
fuel
case
distributors
sale
delivery
nation
nation
grounds
support
proposition
cum
section
provides
tax
hereby
imposed
use
sale
delivery
motor
vehicle
fuels
special
fuels
used
sold
delivered
state
purpose
whatsoever
section
read
isolation
permit
kansas
tax
fuel
multiple
times
namely
every
time
fuel
sold
delivered
used
section
must
read
conjunction
subsection
specifies
incidence
tax
imposed
distributor
first
receipt
motor
fuel
taxes
shall
paid
emphasis
added
identity
single
taxable
event
revealed
next
sentence
subsection
provides
uch
tax
shall
computed
fuels
received
distributor
emphasis
added
short
use
sale
delivery
triggers
tax
liability
sale
delivery
fuel
distributor
kansas
department
revenue
issued
final
determination
reaching
conclusion
see
kansas
dept
revenue
letter
ursuant
kansas
motor
fuel
tax
act
state
fuel
tax
imposed
davies
distributor
davies
first
received
fuel
business
site
located
nation
reservation
emphasis
added
nation
claims
support
interpretation
statute
cum
section
permits
distributors
obtain
deductions
kansas
motor
fuel
tax
certain
postreceipt
transactions
sale
delivery
fuel
export
state
sale
delivery
fuel
nation
argues
exemptions
make
impossible
distributor
calculate
ultimate
tax
liability
without
knowing
whether
fuel
ultimately
sold
delivered
brief
respondent
nation
infers
provisions
taxable
event
actually
distributors
postreceipt
delivery
fuel
retailers
nation
rather
distributors
initial
receipt
fuel
nation
theory
suffers
number
conceptual
defects
first
kansas
law
distributor
must
pay
tax
even
fuel
sits
inventory
fuel
least
yet
used
sold
delivered
nation
interpretation
presumes
tax
owed
distributor
postreceipt
use
sale
delivery
fuel
interpretation
reconciled
manner
kansas
motor
fuel
tax
actually
applied
must
second
availability
tax
deductions
change
nature
taxable
event
distributor
receipt
fuel
analogy
individual
federal
income
taxpayer
may
reduce
tax
liability
paying
home
mortgage
interest
entitlement
render
taxable
event
anything
receipt
income
taxpayer
see
ed
supp
ii
ed
cf
north
american
oil
consol
burnet
federal
income
tax
liability
arises
taxpayer
received
income
finally
nation
contends
interpretation
statute
supported
stat
ann
permits
refund
certain
circumstances
destroyed
fuel
however
nation
interpretation
actually
foreclosed
section
section
entitles
distributor
refund
state
amount
fuels
special
fuels
tax
paid
fuels
gallons
quantity
lost
destroyed
one
time
distributor
owner
thereof
provided
distributor
supplies
required
notification
documentation
state
section
illustrates
distributor
pays
taxes
fuel
possession
delivered
sold
entitled
refund
described
section
tax
already
paid
fuel
subsequently
destroyed
section
specify
event
gives
rise
distributor
tax
liability
forecloses
nation
contention
liability
arise
fuel
sold
delivered
nonexempt
entity
iii
although
kansas
fuel
tax
imposed
distributors
based
upon
distributors
receipt
motor
fuel
tenth
circuit
concluded
tax
nevertheless
still
subject
test
set
forth
bracker
bracker
explained
however
formulated
balancing
test
address
difficult
questio
arises
state
asserts
authority
conduct
engaging
activity
reservation
emphasis
added
bracker
test
never
applied
state
asserts
taxing
authority
reservation
although
never
addressed
precise
issue
indian
tax
immunity
cases
counsel
application
applied
balancing
test
articulated
bracker
legal
incidence
tax
fell
nontribal
entity
engaged
transaction
tribes
tribal
members
arizona
dept
revenue
blaze
constr
reservation
see
bracker
supra
motor
carrier
license
use
fuel
taxes
imposed
logging
hauling
operations
contractor
department
taxation
finance
milhelm
attea
various
taxes
imposed
purchasers
goods
retailed
cotton
petroleum
new
mexico
state
severance
tax
imposed
lessee
production
oil
gas
ramah
navajo
school
bureau
revenue
state
gross
receipts
tax
imposed
private
contractor
proceeds
construction
school
reservation
washington
confederated
tribes
colville
reservation
cigarette
sales
taxes
imposed
purchases
nonmembers
central
machinery
tax
imposed
sale
farm
machinery
tribe
similarly
cases
identified
bracker
supportive
balancing
test
exclusively
concerned
conduct
see
warren
trading
post
arizona
tax
gross
proceeds
tax
imposed
retailer
navajo
indian
reservation
thomas
gay
state
property
tax
imposed
cattle
owned
lessees
tribal
land
williams
lee
holding
state
courts
lacked
jurisdiction
dispute
retailer
indian
debtors
limiting
test
exclusively
transactions
nontribal
entity
tribe
tribal
member
consistent
unique
indian
tax
immunity
jurisprudence
explained
jurisprudence
relies
heavily
doctrine
tribal
sovereignty
historically
gave
state
law
role
play
within
tribe
territorial
boundaries
oklahoma
tax
sac
fox
nation
quoting
mcclanahan
arizona
tax
explained
doctrine
tribal
sovereignty
significant
geographical
component
bracker
supra
requires
us
revers
tax
laws
clearly
expressed
sac
fox
supra
quoting
mcclanahan
supra
determined
geographical
component
tribal
sovereignty
backdrop
applicable
treaties
federal
statutes
must
read
sac
fox
supra
quoting
mcclanahan
supra
indeed
particularized
inquiry
set
forth
bracker
relied
specifically
backdrop
see
noting
state
asserts
authority
conduct
engaging
activity
reservation
examined
language
relevant
federal
treaties
statutes
terms
broad
policies
underlie
notions
sovereignty
developed
historical
traditions
tribal
independence
emphasis
added
taken
altogether
different
course
contrast
state
asserts
taxing
authority
outside
indian
country
without
applying
test
permitted
taxation
gross
receipts
ski
resort
mescalero
apache
tribe
jones
taxation
income
earned
indians
working
living
chickasaw
cases
concluded
bsent
express
federal
law
contrary
indians
going
beyond
reservation
boundaries
generally
held
subject
nondiscriminatory
state
law
otherwise
applicable
citizens
state
mescalero
apache
supra
chickasaw
supra
quoting
mescalero
apache
supra
state
may
apply
nondiscriminatory
tax
indians
gone
beyond
boundaries
reservation
follows
may
apply
nondiscriminatory
tax
tax
imposed
result
transaction
circumstances
test
set
forth
bracker
inapplicable
cf
blaze
declining
apply
bracker
test
state
seeks
tax
transaction
federal
government
private
contractor
application
test
kansas
motor
fuel
tax
inconsistent
special
geographic
sovereignty
concerns
gave
rise
test
also
efforts
establish
standard
context
tax
administration
ibid
need
avoid
litigation
ensure
efficient
tax
administration
counsels
favor
standard
taxation
federal
contracts
regardless
whether
activity
takes
place
indian
reservations
cf
chickasaw
supra
noting
legal
incidence
test
reasonably
county
yakima
confederated
tribes
bands
yakima
nation
indeed
recognized
bracker
test
cloud
efforts
establish
standards
blaze
supra
nation
view
however
tax
imposed
manufacture
sale
good
imported
nation
one
members
subject
interest
balancing
expansion
application
bracker
test
supported
cases
nation
entitled
interest
balancing
virtue
claim
kansas
motor
fuel
tax
interferes
motor
fuel
tax
initial
matter
ultimately
complaint
downstream
economic
consequences
kansas
tax
owner
station
nation
keep
every
dollar
collects
operating
costs
given
nation
sells
gas
prevailing
market
rates
decision
impose
tax
effect
net
revenues
operation
station
matter
whether
revenues
labeled
profits
tax
proceeds
nation
merely
seeks
increase
revenues
purchasing
untaxed
fuel
nation
invalidate
kansas
tax
complaining
decrease
revenues
see
colville
merely
result
imposing
taxes
deprive
tribes
revenues
currently
receiving
analysis
change
accorded
legal
significance
nation
decision
label
portion
station
revenues
tax
proceeds
see
rehnquist
concurring
part
concuring
result
part
dissenting
part
two
sovereigns
legitimate
authority
tax
transaction
exercise
authority
one
sovereign
oust
jurisdiction
otherwise
obligated
pay
federal
well
state
taxes
income
gasoline
purchases
economic
burdens
competing
sovereign
alter
concurrent
nature
taxing
authority
finally
nation
contends
kansas
motor
fuel
tax
invalid
notwithstanding
inapplicability
test
exempts
taxation
fuel
sold
delivered
sovereigns
therefore
impermissibly
discriminatory
brief
respondent
emphasis
deleted
stat
ann
cum
nation
similarly
situated
sovereigns
exempted
kansas
fuel
tax
kansas
uses
proceeds
fuel
tax
pay
significant
portion
costs
maintaining
roads
bridges
nation
reservation
including
main
highway
used
nation
casino
patrons
kansas
offers
services
several
federal
government
moreover
extent
kansas
fuel
retailers
bear
cost
fuel
tax
burden
falls
equally
upon
retailers
within
state
regardless
whether
retailers
located
indian
reservation
accordingly
kansas
motor
fuel
tax
impermissibly
discriminatory
foregoing
reasons
hold
kansas
motor
fuel
tax
nondiscriminatory
tax
imposed
transaction
accordingly
tax
valid
poses
affront
nation
sovereignty
judgment
appeals
reversed
ordered
joan
wagnon
secretary
kansas
ment
revenue
petitioner
prairie
band
potawatomi
nation
writ
certiorari
appeals
tenth
circuit
december
justice
ginsburg
justice
kennedy
joins
dissenting
kansas
fuel
tax
issue
imposed
distributors
passed
retailers
ultimately
paid
gas
station
customers
sales
exempt
sales
distributors
government
contractors
fuel
lost
destroyed
thus
sold
also
exempt
statutory
exception
attends
sales
indian
tribes
members
stat
ann
cum
prairie
band
potawatomi
nation
hereinafter
nation
maintains
casino
related
facilities
reservation
nearby
tribal
land
adjunct
casino
nation
built
owns
operates
gas
station
known
nation
station
nation
station
customers
casino
patrons
employees
prairie
band
potawatomi
nation
richards
nation
imposes
tax
fuel
sold
nation
station
pennies
per
gallon
less
kansas
tax
nation
state
authority
tax
fuel
sales
nation
station
see
merrion
jicarilla
apache
tribe
describing
power
tax
essential
attribute
indian
sovereignty
necessary
instrument
territorial
management
enables
tribal
government
raise
revenues
essential
services
practical
matter
however
two
tolls
coexist
nation
imposes
tax
top
kansas
tax
unless
nation
operates
nation
station
substantial
loss
scarcely
anyone
fill
pumps
effectively
nation
station
must
operate
unprofitable
venture
circumstances
tax
paramount
applying
approach
described
white
mountain
apache
tribe
bracker
appeals
tenth
circuit
held
kansas
tax
applied
preempted
incompatible
outweighed
strong
tribal
federal
interests
tax
agree
affirm
appeals
judgment
understanding
bracker
key
inquiry
bracker
addressed
question
whether
state
preempted
collecting
otherwise
lawful
taxes
view
burden
consequently
imposed
upon
tribe
members
case
arizona
sought
enforce
taxes
enterprise
contracted
white
mountain
apache
tribe
harvest
timber
reservation
forests
applying
approach
concluded
proposed
exercise
state
authority
impermissible
undisputed
economic
burden
asserted
taxes
ultimately
fall
tribe
federal
government
undertaken
comprehensive
regulation
harvesting
sale
tribal
timber
state
officials
unable
justify
taxes
except
terms
generalized
interest
raising
revenue
repeatedly
applied
approach
described
bracker
evaluating
claims
state
taxes
levied
preempted
undermine
tribal
federal
many
cases
balancing
analysis
yielded
decision
upholding
application
state
tax
question
see
cotton
petroleum
new
mexico
state
permitted
impose
severance
tax
company
leased
tribal
land
oil
gas
production
washington
confederated
tribes
colville
reservation
state
permitted
tax
purchases
cigarettes
tribal
retailers
moe
confederated
salish
kootenai
tribes
flathead
reservation
sometimes
however
particularized
inquiry
resulted
holding
federal
tribal
interests
superior
see
ramah
navajo
school
bureau
revenue
state
prohibited
imposing
tax
contractor
constructing
tribal
school
kansas
contends
approach
suitably
employed
assess
fuel
tax
reasons
kansas
legislature
imposed
legal
incidence
tax
distributor
enterprise
retailers
customers
distributor
liability
triggered
receives
fuel
supplier
transaction
occurs
reply
brief
given
circumstances
kansas
urges
accepts
balancing
order
see
ante
brief
petitioner
irrelevant
state
calculus
approach
effectively
nullify
tribal
fuel
tax
note
first
kansas
placement
legal
incidence
fuel
tax
clear
certain
state
suggests
holds
true
statute
incidence
tax
imposed
distributor
first
receipt
motor
fuel
stat
ann
cum
statute
declares
initially
tax
hereby
imposed
use
sale
delivery
motor
vehicle
fuels
used
sold
delivered
state
purpose
whatsoever
authorizes
distributors
pass
tax
retailers
notably
statute
excludes
taxation
several
transactions
including
sale
delivery
fuel
export
state
kansas
state
territory
foreign
country
sale
delivery
sale
delivery
contractor
use
performing
work
sale
delivery
another
duly
licensed
distributor
kansas
also
excludes
taxation
lost
destroyed
fuel
never
sold
distributor
provisions
indicate
kansas
legislature
anticipated
distributors
shift
tax
burden
downstream
reveal
well
analysis
fuel
tax
goes
awry
exclusions
netted
kansas
tax
imposed
distributor
receipts
effectively
fuel
actually
resold
distributor
nonexempt
purchaser
illustrate
suppose
january
distributor
acquires
gallons
fuel
promptly
sells
nonexempt
purchasers
exempt
purchasers
example
contractor
distributor
compute
tax
liability
deducting
gallons
see
ante
remit
tax
gallons
bought
nonexempt
distributor
elected
build
inventory
january
holding
additional
gallons
resale
february
kansas
tax
january
distributor
effectively
offset
february
tax
paid
january
inventory
buildup
end
fuel
actually
sold
nonexempt
buyers
burdened
kansas
fuel
kansas
attribution
controlling
effect
formal
legal
incidence
tax
rests
part
state
misreading
oklahoma
tax
chickasaw
nation
see
brief
petitioner
case
distinguished
instances
legal
incidence
state
excise
tax
rests
tribe
tribal
members
instances
legal
incidence
rests
legal
incidence
rests
tribe
tribal
members
sales
made
inside
indian
country
said
tax
enforced
absent
clear
congressional
authorization
standard
sensitive
sovereign
status
indian
tribes
reflects
recognition
tribal
sovereignty
dependent
subordinate
federal
government
colville
state
places
legal
incidence
tax
however
similarly
overt
disrespect
tribe
independence
dignity
displayed
cases
genre
chickasaw
nation
recognized
resisted
adoption
categorical
rule
lieu
attributing
dispositive
significance
legal
incidence
focused
particular
levy
evaluated
federal
state
tribal
interests
stake
see
cotton
petroleum
instead
mechanical
absolute
test
applied
flexible
analysis
sensitive
particular
facts
legislation
involved
case
particularized
examination
relevant
state
federal
tribal
interests
quoting
ramah
chickasaw
nation
observe
state
unable
enforce
tax
legal
incidence
impost
indians
indian
tribes
state
generally
free
amend
law
shift
tax
legal
incidence
kansas
took
cue
decision
chickasaw
nation
kansas
amended
fuel
tax
statute
state
incidence
tax
imposed
distributor
stat
ann
cum
supp
see
sess
laws
ch
pp
see
also
kaul
kansas
dept
revenue
kansas
mistaken
however
regarding
legal
significance
shift
chickasaw
nation
clarified
state
shift
legal
incidence
avoid
categorical
bar
applicable
state
excise
tax
imposed
directly
tribe
tribal
members
activity
time
chickasaw
nation
indicated
shift
legal
incidence
kind
kansas
legislated
trigger
foreclose
interest
balancing
kansas
heavily
rely
upon
mescalero
apache
tribe
jones
mescalero
case
involved
ski
resort
operated
mescalero
apache
tribe
land
leased
federal
government
upheld
new
mexico
imposition
tax
gross
receipts
resort
balancing
order
explained
tribe
ventured
outside
domain
fairly
treated
gross
receipts
purposes
enterprise
cases
observed
standard
appropriately
applied
put
absent
express
federal
law
contrary
indians
going
beyond
reservation
boundaries
generally
held
subject
nondiscriminatory
state
law
otherwise
applicable
citizens
state
accord
chickasaw
nation
state
permitted
tax
income
tribal
members
residing
outside
indian
country
cases
mescalero
kind
however
touch
concern
issue
instant
case
taxes
formally
imposed
nonmembers
nonetheless
burden
tribal
activity
conceding
never
addressed
th
precise
issue
case
poses
asserts
indian
tax
immunity
cases
counsel
application
bracker
test
kansas
fuel
tax
impacts
nation
station
ante
maintains
ground
kansas
fuel
tax
imposed
unrelated
activity
reservation
ante
earlier
explained
see
supra
one
demur
assertion
legal
incidence
tax
falls
distributor
nontribal
entity
respect
sales
deliveries
nation
station
however
nontribal
entity
indeed
described
engaged
transaction
tribe
arizona
dept
revenue
blaze
constr
reservation
destination
fuel
purchased
nation
station
show
requisite
engagement
view
comprehend
destination
fuel
counts
cum
supp
fuel
tax
hereby
imposed
motor
vehicle
fuels
used
sold
delivered
state
distributor
sells
criteria
determine
transactions
tax
imposed
correspondingly
transactions
tax
imposed
earlier
explained
see
supra
tax
reality
imposed
fuel
actually
resold
distributor
nonexempt
purchaser
purchaser
nation
station
plainly
balancing
tests
criticized
rudderless
affording
insufficient
guidance
decisionmakers
see
colville
rehnquist
concurring
part
concurring
result
part
dissenting
part
criticizing
litigation
plagued
area
law
brief
petitioner
pointed
criticism
may
one
must
ask
life
choices
generally
alternative
principle
tribal
grounded
notions
inherent
sovereignty
congressional
policies
seeks
accommodation
interests
tribes
federal
government
one
hand
state
colville
test
capable
achieving
accommodation
respect
state
taxes
formally
imposed
impacting
ventures
one
adopts
inevitably
means
long
state
officially
places
burden
distributor
cases
order
tribe
loses
faute
de
mieux
absent
congressional
instruction
otherwise
adhere
precedent
calling
particularized
inquiry
nature
state
federal
tribal
interests
stake
bracker
ii
turn
question
whether
appeals
correctly
balanced
competing
interests
case
kansas
nation
assert
substantial
interest
using
respective
fuel
taxes
raise
revenue
road
maintenance
weighing
competing
state
tribal
interests
raising
revenue
public
works
colville
observed
tribes
interest
raising
revenues
essential
governmental
programs
interest
strongest
revenues
derived
value
generated
reservation
activities
involving
tribes
taxpayer
recipient
tribal
services
state
also
legitimate
governmental
interest
raising
revenues
interest
likewise
strongest
tax
directed
value
taxpayer
recipient
state
services
colville
painfully
apparent
outsiders
reason
travel
indian
reservations
buy
cigarettes
bargain
prices
tribal
smokeshops
charged
virtue
claimed
exemption
state
taxation
upheld
state
washington
taxes
cigarette
purchases
nonmembers
tribal
smokeshops
principl
federal
indian
law
said
authorize
indian
tribes
market
exception
state
taxation
persons
normally
business
elewhere
case
appeals
recognized
bears
scant
resemblance
colville
stark
contrast
smokeshops
colville
nation
using
asserted
exemption
state
taxation
lure
onto
reservation
nation
station
visible
state
highway
advertises
exemption
state
fuel
tax
including
nation
tax
nation
station
sells
fuel
per
gallon
price
prevailing
local
market
quoting
nation
expert
report
see
also
app
nation
station
draw
therefore
neither
price
proximity
highway
rather
nation
station
operates
almost
exclusively
amenity
people
driving
casino
tenth
circuit
regarded
valuable
assessment
opinion
nation
expert
concluded
tribal
state
taxes
mutually
exclusive
one
collected
without
reducing
nation
station
fuel
business
virtually
zero
kansas
submitted
contradictory
evidence
argue
expert
opinion
offered
nation
either
incorrect
exaggerated
respect
case
indeed
novel
first
case
tribe
demonstrated
imposition
state
tax
prevent
tribe
imposing
tax
cf
cotton
petroleum
state
tribal
taxes
mutually
exclusive
tribe
fact
increase
taxes
without
adversely
affecting
oil
gas
development
appeals
considered
instructive
decision
california
cabazon
band
mission
indians
see
held
tribal
federal
interests
outweighed
state
interests
regulating
facilities
bingo
games
cabazon
mescalero
ii
state
barred
regulating
hunting
fishing
tribe
constructed
resort
complex
developed
wildlife
land
resources
cabazon
nation
station
merely
importing
product
onto
reservatio
immediate
resale
retail
outlet
fuel
sales
nation
station
integral
essential
part
tribe
gaming
enterprise
nation
built
nation
station
convenience
casino
patrons
casino
market
fuel
otherwise
remote
area
appeals
emphasized
nation
interests
strengthened
need
raise
fuel
revenues
construct
maintain
reservation
roads
bridges
related
infrastructure
without
state
assistance
nation
fuel
revenue
comes
exclusively
nation
station
revenue
approximately
annually
may
used
maintaining
roads
bridges
located
near
reservation
quoting
prairie
band
potawatomi
law
order
code
nation
interests
coincide
strong
federal
interests
promoting
tribal
economic
development
tribal
strong
tribal
governments
points
poor
condition
indian
reservation
roads
documented
federal
reports
conditions
affect
driving
safety
also
ability
furnish
emergency
medical
fire
police
services
expedited
basis
transportation
schools
jobs
advancement
economic
activity
critical
tribal
brief
amicus
curiae
see
dept
commerce
bureau
indian
affairs
reauthorization
resource
paper
transportation
serving
native
american
lands
may
shared
interest
federal
government
nation
improving
reservation
roads
reflected
department
interior
regulations
implementing
indian
reservation
roads
program
see
fed
reg
cfr
et
seq
regulations
aim
enhancing
ability
tribal
governments
promote
road
construction
maintenance
anticipate
tribes
supplement
federal
funds
revenues
including
funds
gained
ribal
fuel
tax
nation
roads
integrally
related
casino
enterprise
also
federal
interests
tribal
economic
development
advanced
indian
gaming
regulatory
act
pub
stat
et
seq
strong
tribal
federal
interests
kansas
asserts
general
interest
raising
revenues
kansas
interest
appeals
observed
strongest
effectively
taxing
nation
station
kansas
deriving
revenue
primarily
value
generated
reservation
nation
casino
ibid
moreover
revenue
kansas
gain
applying
tax
fuel
destined
nation
station
appears
insubstantial
compared
total
revenue
billion
state
annually
collects
tax
see
brief
respondent
observing
tax
revenues
issue
roughly
annually
less
one
percent
total
state
fuel
tax
revenues
asserts
kansas
uses
proceeds
fuel
tax
pay
significant
portion
costs
maintaining
roads
bridges
nation
reservation
ante
record
reveals
different
reality
according
affidavit
director
nation
road
bridge
department
kansas
subdivisions
failed
provide
proper
maintenance
even
roads
running
reservation
app
result
nation
assume
responsibility
steadily
growing
number
road
miles
within
reservation
roughly
total
miles
ibid
see
also
brief
respondent
greater
significance
kansas
expends
none
fuel
tax
revenue
upkeep
improvement
tribally
owned
reservation
roads
cf
ramah
case
different
state
actively
seeking
tax
revenues
purpose
constructing
assisting
efforts
provide
adequate
tribal
services
contrast
kansas
sets
aside
significant
percentage
fuel
tax
revenues
counties
localities
stat
ann
cum
supp
see
also
prescribing
allocation
formula
sess
laws
ch
indicated
earlier
supra
kansas
accords
nation
dispensation
based
nation
sovereign
status
nation
thus
receives
neither
state
exemption
impose
fuel
tax
share
state
fuel
tax
revenues
accordingly
net
result
invalidating
kansas
tax
applied
fuel
distributed
nation
station
somewhat
equitable
distribution
road
maintenance
revenues
kansas
kansas
argues
nation
prevail
case
nothing
stop
nation
reducing
tax
order
sell
gas
market
price
brief
petitioner
colville
quell
state
fears
regard
nation
pursue
course
marketing
exemption
much
smokeshops
colville
hence
interest
balancing
likely
yield
judgment
state
see
event
nation
points
state
guard
risk
tribes
impose
tax
sell
goods
deep
discount
reservation
brief
respondent
state
provide
credit
tribal
tax
imposed
enact
state
tax
applies
extent
nation
fails
impose
equivalent
tribal
tax
today
decision
particularly
troubling
cloud
casts
beneficial
means
resolve
conflicts
order
oklahoma
tax
citizen
band
potawatomi
tribe
counseled
tribes
may
enter
agreements
establishing
mutually
satisfactory
regime
collection
sort
tax
see
also
nevada
hicks
concurring
part
concurring
judgment
describing
various
agreements
brief
amicus
curiae
brief
national
intertribal
tax
alliance
et
al
amici
curiae
ansson
state
taxation
business
indian
tribes
several
recent
ninth
circuit
holdings
reemphasize
need
indian
tribes
enter
taxation
compacts
respective
rev
tribes
eighteen
resolved
taxation
disputes
entering
intergovernmental
agreements
truncating
approach
diminished
prospects
cooperative
efforts
achieve
resolution
taxation
issues
constructive
intergovernmental
agreements
sum
nation
operates
nation
station
order
provide
service
patrons
casino
without
way
seeking
attract
bargain
hunters
lookout
cheap
gas
kansas
collection
tax
fuel
destined
nation
station
effectively
nullify
nation
tax
funds
critical
reservation
programs
endeavors
aided
state
funds
resist
unbalanced
judgment
reasons
stated
affirm
judgment
appeals
tenth
circuit
footnotes
kansas
legislature
recently
amended
fuel
tax
statute
sess
laws
ch
text
sections
refer
remains
although
subsection
numbers
changed
consistency
subsection
references
version
applied
lower
courts
cited
parties
record
clearly
establish
whether
distributor
passed
along
cost
tax
nation
gas
station
oral
argument
petitioner
acknowledged
record
unclear
represented
distributor
fact
passing
along
cost
tax
nation
understanding
application
kansas
fuel
tax
confirmed
form
fuel
distributors
required
fill
month
pursuant
stat
ann
see
kansas
form
available
http
visited
available
clerk
case
file
form
instructs
distributors
enter
line
total
net
gallons
gasoline
gasohol
special
fuel
received
imported
preceding
month
distributors
may
nter
deductions
apply
business
lines
preceding
month
deductions
include
et
gallons
fuel
exported
kansas
et
gallons
fuel
sold
government
et
gallons
fuel
sold
aviation
purposes
et
gallons
dyed
diesel
fuel
received
month
deductions
described
ibid
emphasis
added
distributor
tax
liability
calculated
subtracting
total
deductions
total
fuel
received
applying
percent
handling
allowance
difference
thus
event
generates
distributor
tax
liability
receipt
fuel
distributor
must
pay
tax
fuel
even
subsequently
delivered
sold
distributor
may
decrease
tax
liability
engaging
transactions
entitle
deductions
selling
delivering
fuel
exempt
entity
like
tax
liability
unaffected
sales
deliveries
nonexempt
entities
like
nation
indeed
dissent
acknowledges
tax
owed
fuel
distributor
receives
holds
inventory
thus
implicitly
concedes
distributors
receipt
motor
fuel
event
gives
rise
tax
liability
see
post
opinion
ginsburg
dissent
contends
tax
ultimately
effectively
offset
subsequent
delivery
inventoried
fuel
dissent
explain
meaning
opaque
contention
distributor
subsequent
delivery
fuel
nation
fuel
retailer
kansas
effect
tax
already
paid
preceding
month
indeed
distributor
report
delivery
retailers
monthly
tax
return
see
kansas
form
distributor
must
pay
tax
even
fuel
never
delivered
recent
discussion
oklahoma
tax
chickasaw
nation
regarding
application
test
motor
fuel
taxes
contrary
chickasaw
noted
dicta
legal
incidence
tax
rests
categorical
bar
prevents
enforcement
tax
balance
federal
state
tribal
interests
favors
state
federal
law
contrary
state
may
impose
levy
may
place
tribe
tribal
members
burdens
collecting
toll
citation
omitted
chickasaw
purport
expand
applicability
white
mountain
apache
tribe
bracker
tax
indeed
quoted
sentence
reveals
chickasaw
discussed
applicability
test
context
tax
collected
tribe
tax
necessarily
arises
conduct
moreover
purporting
craft
case
noted
oklahoma
generally
free
impose
legal
incidence
motor
fuel
tax
consumer
purchases
fuel
reservation
require
indian
retailers
remit
levy
oklahoma
free
impose
legal
incidence
fuel
tax
downstream
indian
retailers
kansas
equally
free
impose
legal
incidence
fuel
tax
upstream
indian
retailers
notwithstanding
applicability
test
indeed
chickasaw
dicta
apply
fortiori
upstream
approach
less
burdensome
tribe
include
collecting
remitting
requirements
typically
permissibly
accompany
consumer
tax
authorities
also
foreclose
nation
contention
kansas
motor
fuel
tax
invalid
irrespective
applicability
bracker
interferes
nation
right
self
government
see
brief
respondent
footnotes
federal
government
also
imposes
tax
removal
entry
sale
motor
fuel
neither
state
nation
contests
applicability
tax
fuel
destined
nation
station
also
applied
approach
forms
state
regulation
relating
indian
tribal
societies
see
california
cabazon
band
mission
indians
state
prohibited
regulating
customers
tribal
bingo
operation
new
mexico
mescalero
apache
tribe
mescalero
ii
state
barred
enforcing
game
laws
hunting
fishing
analogizes
fuel
excise
tax
deduction
exempt
sales
federal
income
tax
deduction
home
mortgage
interest
ante
analogy
misconceived
excise
tax
deduction
bears
realistic
resemblance
personal
income
tax
deduction
provided
congress
nonbusiness
personal
expense
excise
tax
deduction
however
may
fairly
compared
standard
income
tax
treatment
merchandise
returns
period
goods
returned
held
resale
offset
goods
sold
net
sales
yield
gross
profits
taxation
purposes
see
cfr
cf
adjustments
elective
treatment
certain
returns
magazines
paperback
books
recordings
february
gallons
destroyed
thus
sold
kansas
nonetheless
offset
fuel
tax
burden
stat
ann
provides
gallons
never
sold
nonexempt
buyers
standard
also
accords
repeated
admonition
state
may
unlawfully
infringe
right
reservation
indians
make
laws
ruled
white
mountain
apache
tribe
bracker
quoting
williams
lee
accord
mescalero
ii
earlier
observed
supra
kansas
retained
opening
declaration
tax
hereby
imposed
use
sale
delivery
motor
vehicle
fuels
used
sold
delivered
state
purpose
whatsover
stat
ann
cum
standard
chickasaw
nation
advanced
categorical
bar
tolls
imposed
directly
tribes
members
cum
supp
aid
theory
state
tax
operates
entirely
reservation
essentially
reads
provision
statute
treats
harmless
surplus
see
ante
appeals
level
nation
presented
starkly
different
interpretation
statute
ante
citing
appellant
reply
brief
contrary
apparently
failed
read
page
reply
brief
fact
state
tax
technically
imposed
controlling
state
tax
directed
burdens
reservation
value
moreover
surely
putting
words
nation
mouth
assert
nder
nation
view
tax
imposed
manufacture
sale
good
imported
nation
one
members
subject
interest
balancing
ante
nation
expressly
contend
state
tax
general
applicability
may
precluded
simply
tax
adverse
economic
impact
tribe
members
brief
respondent
nation
points
appeals
comprehended
actual
issue
presented
permissibility
state
tax
effectively
nullifies
tribe
power
impose
comparable
tax
fuel
sold
market
price
tribally
owned
gas
station
ibid
emphasis
original
see
prairie
band
potawatomi
nation
richards
tribes
plain
prevail
analysis
simply
tax
product
activity
state
seeks
tax
see
washington
confederated
tribes
colville
reservation
otherwise
tribes
impose
nominal
tax
open
chains
discount
stores
reservation
borders
selling
goods
descriptions
deep
discounts
drawing
custom
surrounding
areas
see
infra
oral
argument
suggested
nation
station
might
pass
taxes
customers
willing
forgo
profits
tr
oral
arg
speculation
apparently
take
account
opinion
explanation
nation
expert
stands
uncontradicted
record
developed
lower
courts
moreover
nation
counsel
informed
ribe
forced
right
subsidize
sales
nation
tation
loss
balance
litigation
cf
ante
kansas
nation
negotiated
intergovernmental
tax
compact
app
initial
term
expired
state
declined
renew
agreement
brief
amicus
curiae