Legal Document

474 U.S. 9 106 S.Ct. 289 88 L.Ed.2d CALIFORNIA STATE BOARD OF EQUALIZATION et al.v.CHEMEHUEVI INDIAN TRIBE. No. 85-130. Nov. 4, 1985. Rehearing Denied Jan. 13, 1986. See 1077, 839. PER CURIAM. 1 Since 1959 California has imposed an excise tax on the distribution of cigarettes. Respondent Chemehuevi Indian Tribe sells cigarettes its reservation in southeastern California. The originally remitted state to petitioner State Board Equalization (petitioner) insofar as that was non-Indian purchasers. But 1977 enacted a cigarette own equivalent tax, and then ceased collecting remitting tax. When sought obtain unremitted from Tribe, brought action United States District Court for Northern requesting declaratory judgment could not lawfully apply sold by also injunction preventing enforcing against it. Petitioner counterclaimed damages amount back taxes claimed be owed respondent Tribe. 2 held petitioner's counterclaim barred sovereign immunity, 492 F.Supp. 55 (1979), but require collect it non-Indians. On appeal, Appeals affirmed first determination, reversed second. 757 F.2d 1047 (CA9 1985). 3 observed that, unlike Washington statute we considered v. Confederated Tribes Colville Reservation, 447 134, 100 2069, 65 10 (1980), California's "does contain any . explicit 'pass-through' language," F.2d, at 1056 (emphasis added), therefore question legal incidence controlled our decision case. Id., 1055-1056. It went observe "legislative intent impose even collection burden should explicitly stated." 1056, n. 11 added). concluded properly construed, did liability ultimate purchaser when vendor taxable entity. 1057, 13. 4 We think applied mistaken standard determining whether or sufficiently like involved so result latter case controlling here. None cases suggested express statement is passed necessary before may tribe purchasers remit amounts such State. Nor do suggest only test falls taxing contains "pass collect" provision. Indeed, pass-through provision; conclusion case, which accepted, statutory scheme required consumers pay whenever untaxable, thus fell cases. U.S., 142, 9, S.Ct., 2075, 9. derived Moe Salish Kootenai Tribes, 425 463, 481-483, 96 1634, 1645-46, 48 (1976), nothing more than fair interpretation written applied, without requirement provisions requirements "explicitly Cf. Mississippi Tax Comm'n, 421 599, 607-608, 95 1872, 1877-78, 44 404 (1975). 5 fairest reading whole consuming if vendors are untaxable. Rev. & Code Ann. § 30107 (West 1979) clearly seems place obligation all previously untaxed Board's implementing regulation does restrict this hypotheticals contained regulation; merely indicates consumer duty directly type entity cannot requirement. Cal.Admin. Register 72, 16, Tit. 18, Art. 4091. address itself incidence. And since both hold purchasers, 159, 2084; 482-483, particular inapplicable tribes taxable. context entire scheme, interpreted restrictive employed, Cal.Rev. 30108(a) evidences purchased respondent's smoke shop, right behalf. 6 petition certiorari granted three questions presents. Insofar might tribal shops, 7 Reversed. 8 Justice BRENNAN would deny certiorari. MARSHALL dissents summary disposition, been ordered affording parties prior notice opportunity file briefs merits. Maggio Fulford, 462 111, 120-121, 103 2261, 2265-66, 76 794 (1983) (MARSHALL, J., dissenting); Wyrick Fields, 459 42, 51-52, 394, 398, 74 214 (1982) dissenting). BLACKMUN grant give plenary consideration. STEVENS, dissenting. 12 courts appeals better qualified decide law Court. Most circuit judges formerly practiced within their respective circuits. As judges, they must confront state-law issues regular basis. For these reasons, long settled practice show greatest deference opinions law. "In dealing with enter into judgments federal courts, hesitant overrule decisions skilled states unless conclusions shown unreasonable." Propper Clark, 337 472, 486-487, 69 1333, 1342, 93 L.Ed. 1480 (1949). Haring Prosise, 306, 314, 8, 2368, 2373, 595 ("a challenge determinations will rarely constitute appropriate subject Court's review"); Leroy Great Western Corp., 443 173, 181, 11, 99 2710, 2715, 61 464 (1979) ("it re-examine kind"); Bishop Wood, 426 341, 345-347, 2074, 2077-78, 684 cited therein. 13 outcome depends entirely Revenue Taxation Code. I am prepared say Appeals' construction correct incorrect.1 prepared, however, disagree undertake kind. Even view construing tax,2 premise justify today undertaking issue own—particularly fully briefed argued. At most, remand reconsideration under proper standard. Such least demonstrate forgotten "federal who deal regularly districts circuits position we" interpret Butner States, 440 48, 58, 914, 919, 59 136 (1979). Because disposition conveys different message, respectfully dissent. summarized follows: "Upon careful examination, apparent section procedural denotes manner shall obligated In sale respect 'the [usual cigarette] Section 30101 inapplicable,' either (a) time sale, (b) becomes obligated. Tax.Code 1979). Collection mandatory, obligation. substantive themselves indicate inapplicable. specify situations or, obligated, find no language 30108—the relies argument upon purchaser—that remotely suggests legislative have non-taxable entity." 1047, 1056-1057 1985) (footnotes omitted). portion opinion quoted 1, supra, reached same had used unfortunate word "explicit" earlier opinion.

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