GRABER, Circuit Judge.
In this case of first impression, we hold that the Tax Injunction Act, 28 U.S.C. § 1341, applies to the International Fuel Tax Agreement (IFTA), a multi-jurisdictional taxation program in which one state collects taxes imposed by other states. We further hold that a taxpayer has a "plain, speedy and efficient remedy" within the meaning of the Tax Injunction Act so long as it may obtain a full and fair hearing in the courts of the state...
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