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WEDNESDAY, NOVEMBER 20, 2002

The South Dakota Supreme Court heard oral arguments on Tuesday in a case affecting taxation of an Indian-owned business.

Loren "Bat" Pourier owns a convenience store on the Pine Ridge Reservation that sells gasoline. He wants a $938,000 refund on taxes he paid to the state.

According to the Associated Press, arguments centered over a 1936 federal law the state believes authorizes its tax. A federal judge in Idaho struck down this line of reasoning in a case affecting tribes there.

Seperately, the state of South Dakota is seeking to impose a fuel importers tax the Rosebud Sioux Tribe.

Get the Story:
Court hears reservation tax dispute (AP 11/20)

Relevant Links:
South Dakota Department of Revenue - http://www.state.sd.us/revenue/revenue.html

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