In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision. Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Supreme Court precedent prohibits states from taxing Indian reservation lands or Indian income from activities carried on within the boundaries of the reservation absent congressional consent. McClanahan v. Arizona State Tax. Comm'n, 411 U.S. 164, 93 S.Ct. 1257, 36 L.Ed.2d 129 (1973); Mescalero Apache Tribe v. Jones, 411 U.S. 145, 148, 93 S.Ct. 1267, 1270, 36 L.Ed.2d 114 (1973); Moe v. Salish and Kootenai Tribes, 425 U.S. 463, 475-81, 96 S.Ct. 1634, 1642-45, 48 L.Ed.2d 96 (1976). However, similarly well established Supreme Court precedent permits states to require that Indian retailers on reservations collect and remit sales tax earned on sales made to non-Indians or to Indians who are not members of the tribe governing the reservation. See Moe, 425 U.S. at 481-83, 96 S.Ct. at 1645-46 (<HOLDING>); Oklahoma Tax Comm'n v. Potawatomi Tribe, 498
Holding statements: (A) holding that a states interest in the integrity of its property tax system lies at the core of the states sovereignty it is impossible to imagine that a state government could continue to exist without the power to tax (B) holding that states have authority to tax sales of cigarettes to nonmembers of the tribe (C) holding that montana could require indians who sold cigarettes to nontribal members to add the states tax to the sale price of the cigarettes and thereby aid the states collection and enforcement of the tax (D) holding that registration requirements that aid in the collection of taxes are valid exercise of congress power to tax (E) holding that state could require indian tribe to affix tax stamps purchased from the state to individual packages of cigarettes prior to the time of sale to nonmembers of the tribe and that state has power off the reservation to seize unstamped cigarettes as contraband
(C)