The Wisconsin Supreme Court today denied the Ho-Chunk Nation a refund of tobacco taxes.

The tribe wanted a refund on cigarette taxes paid to the state in 2003 and 2004. At issue is whether the tribal smoke shop was on Indian land prior to 1983.

But the court ruled that the five-acre site in Madison was placed in trust too late to qualify. The Bureau of Indian Affairs didn't sign the deed for the land until January 31, 1983, barely missing the deadline by a month.

"The deed in the record, the instrument of conveyance here, shows that it was approved on January 31, 1983," the court wrote.

Get the Story:
State Supreme Court nixes Ho-Chunk's bid for cigarette tax refund (AP 6/16)

Court Decision:
Ho-Chunk Nation v. Wisconsin (June 16, 2009)

Related Stories:
Wisconsin court to rule in Ho-Chunk tobacco case (6/15)
Wisconsin tribes stand to gain from tobacco tax hike (5/27)