Business | Law

Supreme Court declines Ute Mountain Ute Tribe's tax case





The U.S. Supreme Court today declined a petition in Ute Mountain Ute Tribe v. Padilla, a taxation case.

The Ute Mountain Ute Tribe sued the state of New Mexico for forcing non-Indian developers to remit five taxes on oil and gas drilling. A federal judge ruled that the state was pre-empted by federal law.

On appeal, the 10th Circuit reversed. By a 2-1 split, the court said the U.S. Supreme Court previously upheld the taxes in a 1998 case involving the Jicarilla Apache Nation.

The tribe appealed but the Supreme Court, without comment, declined the case in an order this morning.

10th Circuit Decision:
Ute Mountain Ute Tribe v. Rodriguez | Dissent (July 27, 2011)

Related Stories:
10th Circuit rules for state in Ute Mountain Ute Tribe tax dispute (7/27)

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