S.D. Supreme Court limits refunds for illegal gas tax
Friday, January 9, 2004

The South Dakota Supreme Court on Thursday limited the refunds owed to tribal members who were illegally subjected to the state's gasoline tax.

In a 4-1 decision, the court reiterated that the state has no authority to impose its tax on the sale of gasoline to Indians on reservations. But the majority ruled that Indian consumers must make claims with 15 months in order to receive a refund.

The decision was the second in a case brought by Loren "Bat" Pourier, a business owner on the Pine Ridge Reservation. The first ruling did not specify a time limit so state officials asked the high court to clarify.

The state has been imposing the tax since at least the 1920s.

Get the Story:
Supreme Court limits fuel-tax refunds (The Rapid City Journal 1/9)

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

Related Stories:
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)

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