Document: 498 U.S. 505 111 S.Ct. 905 112 L.Ed.2d 1112 OKLAHOMA TAX COMMISSION, Petitioner,v.CITIZEN BAND POTAWATOMI INDIAN TRIBE OF OKLAHOMA. No. 89-1322. Argued Jan. 7, 1991. Decided Feb. 26, Syllabus Although, for many years, respondent Indian Tribe has sold cigarettes at a convenience store that it owns and operates in Oklahoma on land held trust by the Federal Government, never collected Oklahoma's cigarette tax these sales. In 1987, petitioner, Tax Commission (Oklahoma or Commission), served with an assessment letter, demanding pay taxes sales occurring between 1982 1986. The filed suit District Court to enjoin assessment, counterclaimed enforce from making future without collecting remitting state taxes. court refused dismiss counterclaims Tribe's motion, which was based assertion had not waived its sovereign immunity suit. merits lacked authority on-reservation tribal members directly, therefore immune collect past unpaid but could be required prospectively nonmembers. of Appeals reversed, holding, inter alia, lower erred entertaining because enjoys absolute filing action injunctive relief, any sales, whether tribesmen Held: Under doctrine immunity, State asserted jurisdiction over lands under Public Law 280 may goods federally recognized tribe, is free such nonmembers tribe. Pp. 509-514. (a) did waive inherent merely seeking injunction against Commission's proposed assessment. United States v. Fidelity & Guaranty Co., 309 506, 511-512, 513, 60 653, 655-656, 657, 84 L.Ed. 894. light this Court's reaffirmation, number cases, longstanding Congress' consistent reiteration approval order promote self-government, self-sufficiency, economic development, disposed modify abandon time. Nor there merit contention should apply do occur formally designated "reservation." Trust qualifies as reservation purposes where, here, been " 'validly set apart use Indians such, superintendence Government.' John, 437 634, 648-649, 98 2541, 2549, 57 489. Mescalero Apache Jones, 411 145, 148-149, 93 1267, 1270-1271, 36 114, approved nondiscriminatory taxation activities non-reservation, nontrust Government leased Indians, contrary. 509-511. (b) Nevertheless, does deprive store, obligation assist collection validly imposed Moe Confederated Salish Kootenai Tribes, 425 463, 482, 483, 96 1634, 1645-1646, 48 96; Washington Tribes Colville Reservation, 447 134, 100 2069, 65 10. This case distinguishable ground disclaimed upon entering Union reassert civil causes permitted 280. Neither those cases depended question, simply incorrect conclude essential (yet unspoken) basis decision Colville. Although bars pursuing most efficient remedy—a lawsuit—to rights, adequate alternatives exist, since individual employed "smoke-shops" share are their wholesalers enter into mutually satisfactory agreements tribes If prove unsatisfactory, seek appropriate legislation Congress. 511-514. 888 F.2d 1303 (CA10 1989), affirmed part reversed part. REHNQUIST, C.J., delivered opinion unanimous Court. STEVENS, J., concurring opinion, post, p. ---. David Allen Miley, City, Okl., petitioner. Edwin S. Kneedler, Washington, D.C., amicus curiae special leave Michael Minnis, respondent. Chief Justice REHNQUIST 1 issue presented We remains 2 Respondent, Citizen Band Potawatomi (Potawatomis Tribe), Government. For Potawatomis have they $2.7 million Western Oklahoma. 3 counterclaimed, asking claim selling moved counterclaim sued State. denied Potawatomis' motion proceeded trial. On merits, concluded directly. It held, therefore, directly Tribe. Nonetheless, require Accordingly, ordered nontribal members, comply all statutory recordkeeping requirements. 4 appealed denial court's requiring remit Tenth Circuit reversed. (1989). That enjoy suit, relief. further impose reservation, regardless "because located retain powers, no store's transactions unless received independent jurisdictional grant Congress." Id., 1306. Finding Potawatomis, request injunction. 5 granted certiorari resolve apparent conflict precedents clarify law respect lands. 806, 37, 14 (1990). now affirm reverse 6 * "domestic dependent nations" exercise territories. Cherokee Nation Georgia, Pet. 1, 17, 8 25 (1831). Suits thus barred absent clear waiver tribe congressional abrogation. Santa Clara Pueblo Martinez, 436 49, 58, 1670, 1677, 56 106 (1978). Petitioner acknowledges generally argues that, extent were "compulsory" Rule Civil Procedure 13(a), need hear claims. 7 rejected identical half-century ago 894 (1940). case, surety bondholder claimed federal state-law initial bond constituted immunity. actions otherwise brought pleaded S.Ct., 656. "Possessing . direct we [the nations] possess similar cross-suits." Ibid. argue authorization adjudicate Tribe, controlled Guaranty. uphold Appeals' determination offers alternative, more far-reaching, reversing dismissal counterclaims. urges construe narrowly, entirely, contends impermissibly burdens administration laws. At very least, proposes Guaranty, business so detached traditional interests tribal-sovereignty longer makes sense context. sovereignty doctrine, maintains, limited courts internal affairs government, purpose insulating ventures administer 9 A originally enunciated reaffirmed cases. Turner States, 248 354, 358, 39 109, 110, 63 291 (1919); supra, U.S., 1677. Congress always liberty dispense limit it. occasionally authorized classes suits tribes, assessments. Instead, consistently reiterated doctrine. See, e.g., Financing Act 1974, 88 Stat. 77, U.S.C. § 1451 et seq., Self-Determination Education Assistance Act, 2203, 450 seq. These Acts reflect desire "goal including 'overriding goal' encouraging self-sufficiency development." California Cabazon Mission 480 202, 216, 107 1083, 1092, 94 244 (1987). circumstances, long-established principle 10 Finally, asserts even if applies arising facts case. not, fact, Relying our 114 (1973), subject laws operate "reservation," Potawatomis. nor other precedent ever drawn distinction reservations urges. 489 (1978), stated test determining country turn denominated "trust land" Rather, ask area 2549; see also McGowan, 302 535, 539, 58 286, 288, 82 410 (1938). 11 contrary; involved ski resort outside boundaries operated 30-year lease Forest Service. said "[a]bsent express contrary, going beyond applicable citizens State." 1270. Here, contrast, property question benefit As find "validly apart" purposes. 649, 2549. II 12 attacks conclusion prevents being liable sale turn, properly before us. observes only prayer challenged previously uncollected complaint challenge prospectively, thus, argues, put issue. 13 agree. alleged point. While neither reached both did. fairly subsumed "questions presented" petition certiorari, parties briefed decide proceed so. See Vance Terrazas, 444 252, 258-259 n. 5, 540, 544 62 461 (1980). excuse obligations notwithstanding, store. (1976), retailers non-Indians. determined seller minimal burden justified State's interest assuring payment concededly lawful 1646. "Without simple expedient having retailer non-Indian purchasers, wholesale violations latter class will go virtually unchecked." 1645. Only four years later view, ruling sellers obliged smoke-shops Colville, supra. 15 thought observed Pub.L. 83-280, 67 588. contrasted pursuant elect assert 280, requirement law. 16 Those stand proposition prevent doing state-imposed Colville's reference relates concession statute furnish taxing members. 142, 8, 2075, 8. permits assume "civil action" country. independently sufficient confer extend full range regulatory authority, taxation, reservations. Bryan Itasca County, 426 373, 2102, 710 (1976); Rice Rehner, 463 713, 734, 18, 103 3291, 3303, 77 961 (1983); Cabazon, 208-210, 1087-1089, Thus, 17 view State, complains effect, decisions give them right remedy. There doubt remedy, persuaded lacks alternatives. agents officers damages Ex parte Young, 209 123, 28 441, 52 714 (1908). And today's decision, course wholesalers, either seizing unstamped off 161-162, 2085-2086, assessing who supplied stores, City Vending Muskogee, Inc. Comm'n, 898 122 1990). adopt regime sort tax. 987, amended, 476. similarly situated none produce revenues entitled, 18 judgment accordingly 19 Affirmed 20 concurring. 21 founded anachronistic fiction. Nevada Hall, 440 410, 414-416, 99 1182, 1185-1186, 59 416 (1979). my Governments—federal, state, tribal—should accountable illegal conduct. rule consent is, however, established 512-513, 656-657, I am sure extends tribe's conduct commercial activity own territory, cf. 1605(a) ("A foreign shall (2) carried ."), claims prospective equitable relief Edelman Jordan, 415 651, 664-665, 1347, 1356-1357, 662 (1974) (Eleventh Amendment retroactive monetary relief). 22 analyzing can cigarettes, today effect limits although explicitly. affirms holding dismissed grounds then proceeds address precise raised counterclaim—whether assessed cigarettes. indulges anomaly reasoning liability "is subsumed" main enjoined back ante, 512. 23 commission's counterclaim. quite possible cannot commission first place. correctly reaches holds My writing separately emphasize rejects argument governmental entity—the Tribe—is completely legal process. By addressing substance recognizes money necessarily

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