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FEBRUARY 21, 2001

The Supreme Court on Tuesday declined without comment to review a taxation dispute between the state of Kansas and three tribes.

The Sac and Fox Nation of Missouri, the Iowa Tribe of Kansas and Nebraska, and the Kickapoo Tribe have land in Kansas. They have opposed imposition of a fuel tax by the state.

They challenged the tax in court and initially prevailed in federal court. But the 10th Circuit Court of Appeals in May said the state could impose the tax so long as it didn't pose an economic burden to the tribes.

In order to demonstrate economic harm, the court said the tribes would have to show that the majority of sales are to tribal members. The case will remain at the District Court level where the tribes can seek to prove economic burden.

Get the Story:
Justices sidestep tribal tax decision (AP 2/21)

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Court rules on taxation (Tribal Law 05/31)