Court Opinion

ID: 9515254
Source: CourtListenerOpinion
Date Created: 2023-08-06 22:55:08.690091+00
Date Added: 2024-06-11T09:06:27.047327
License: Public Domain

GILBERTSON, Chief Justice
(concurring).
[¶ 15.] In Pourier v. SD Dept. of Revenue, 2003 SD 21, 658 N.W.2d 395, I raised a concern over the application of SDCL 10-47B-131.2 and its 15-month statute of limitation, SDCL 10-47B-141, to this case. I felt their validity hinged on whether “those tribal members paid [the gas tax] under coercion and duress.” 2003 SD 21, ¶ 49, 658 N.W.2d at 408.
*318[¶ 16.] Thereafter this Court granted a rehearing on the refund issue. In the rehearing proceeding, neither party nor the amici convincingly argued that remand was necessary to determine whether the tribal members paid the gas tax under coercion.
[¶ 17.] Therefore, the validity of SDCL 10-47B-131.2 and SDCL 10-47B-141 stands. McKesson Corp. v. Division of Alcoholic Beverages, 496 U.S. 18, 110 S.Ct. 2238, 110 L.Ed.2d 17 (1990). As such, I join in the opinion of the Court.