Document: 489 U.S. 838 109 S.Ct. 1519 103 L.Ed.2d 924 OKLAHOMA TAX COMMISSION, Petitionerv.Jan GRAHAM et al. No. 88-266. March 29, 1989. PER CURIAM. 1 The Chickasaw Nation owns and operates the Motor Inn in Sulphur, Oklahoma. At inn, Tribe conducts bingo games sells cigarettes. Oklahoma filed a complaint against Jan Graham, who managed enterprise for Tribe, to collect unpaid state excise taxes on sale of cigarettes receipts from games. Nation, asserting federal-question jurisdiction under 28 U.S.C. § 1331, removed action State District Court Murray County United States Eastern moved remand case, arguing part that alleged its face only statutory violations tax liabilities. Court, however, denied motion. It noted sought apply law an Indian so implicated federal question tribal immunity. App. Pet. Cert. A25-A26. Shortly thereafter dismissed State's suit, finding it barred by sovereign Id., at A27-A30. 2 A divided panel Tenth Circuit affirmed. ex rel. Tax Comm'n v. 822 F.2d 951 (1987). majority concluded removal had been proper because complaint, although facially based law, contained "implicit question" that, as prerequisite stating over recognized tribe, held other cases "an waiver or consent suit is necessary element well-pleaded complaint." 954. Judge Tacha dissented ground case could not be basis defense "[i]t disputed state's this raises questions." 958. 3 We vacated Circuit's decision remanded reconsideration light our discussion rule Caterpillar Inc. Williams, 482 386, 107 2425, 96 318 484 973, 108 481, 98 480 On reconsideration, adhered previous disposition was proper. 846 1258 (1988). court read holding support removability, must present claim. But did Oklahoma's thought panel, because, "nothing within literal language pleading even suggests implication question," "such inherent parties subject action." F.2d, 1260. Again, dissented. granted certiorari, 488 816, 53, 102 32 4 think Appeals plainly inconsistent with reverse it. "Except otherwise expressly provided Act Congress," properly unless might have brought there originally. 1441(a). In sole original giving district courts "original all civil actions arising Constitution, laws, treaties States." presence absence governed "well-pleaded complaint" rule. "[W]hether one [federal law], sense jurisdictional statute, . determined what necessarily appears plaintiff's statement his own claim bill declaration, unaided anything anticipation avoidance defenses which defendant may interpose." Taylor Anderson, 234 74, 75-76, 34 724, 725, 58 L.Ed. 1218 (1914); Louisville & Nashville R. Co. Mottley, 211 149, 29 42, 53 126 (1908). 5 Caterpillar, we ruled application defeated jurisdiction, therefore employees sued personal, state-law employment contracts. refused characterize these claims though interpretation collective-bargaining agreement ultimately provide employer complete individual claims, employee would jurisdiction. supra, U.S., 396-398, S.Ct., 2431-2433. analyzed same manner. Tribal immunity claims. See Puyallup Washington Game Dept., 433 165, 97 2616, 667 (1977). has long settled existence asserted does convert into which, sense, arises law. Gully First National Bank, 299 109, 57 96, 81 70 (1936). possible defense, then, questions, no independent removal. 6 affected fact As dissent below observed, Congress statute when desired adjudicate immunities. Willingham Morgan, 395 402, 406-407, 89 1813, 1815-1816, 23 396 (1969) (removal provision 1442(a)(1) officers acting "under color" office sufficient allow official asserted); Verlinden B.V. Central Bank Nigeria, 461 480, 493, n. 20, 1962, 1971, 76 (1983) (original 1330(a) foreign allege exception immunity). Neither nor suggested statutorily federal-court adjudication notwithstanding 7 improperly courts, merits were before express opinion question. judgment 8 Reversed.

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