WALLACE, Chief Judge:
The State of Nevada assessed a tax against Amarok Corporation (Amarok) for construction work performed on lands held in trust by the United States for the Te-Moak Bands of Indians. Without pursuing its administrative or judicial remedies under Nevada law, Amarok filed a claim in the district court contending that federal law prohibits Nevada from taxing Amarok's activities on Te-Moak trust lands, and seeking declaratory and injunctive relief...
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