The South Dakota Department of Revenue and Regulation is accepting applications for gas tax refunds from tribal members.

The state has been illegally imposing its tax on the sale of gas to reservations since the 1920s. The South Dakota Supreme Court ruled the state must refund the money, but claims must be made within 15 months of purchase.

The state says the refunds are limited to tribal members who purchased gas on their own reservations.

Get the Story:
Tax-refund applications available to tribe members (The Rapid City Journal 1/16)

Get the Decision:
Pourier v. South Dakota (January 8, 2003)

Related Stories:
S.D. Supreme Court limits refunds for illegal gas tax (01/09)
Oglala Sioux Tribe signs tax agreement with state (12/09)
Giago: State should refund tax money first (08/06)
Editorial: Tribes should share tax with state (8/5)
S.D. tribes urged by state to charge gas tax (7/29)
S.D. asks court to limit tax refunds to Indians (05/30)
S.D. court takes on tribal gas tax case again (05/05)
S.D. Supreme Court to rehear tribal gas tax case (04/04)
S.D. trying to determine tribal tax refunds (4/1)
S.D. tax ruling leaves both sides wanting more (3/31)
S.D. bill limits gas tax refunds for tribal members (03/25)
S.D. high court sides with Indian business owner (02/28)
State argues right to impose gas tax (11/20)
State wants tribe to pay gas tax (10/15)
Janklow sues over tribal jurisdiction (10/10)