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POURIER v. SOUTH DAKOTA DEPT. OF REVENUE

No. 22221.

674 N.W.2d 314 (2004)

2004 SD 3

Rehearing of Decision of South Dakota Supreme Court in the Matter of Loren POURIER, d/b/a Muddy Creek Oil and Gas, Inc., and Muddy Creek Oil and Gas, Inc., Plaintiffs and Appellants, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of South Dakota.

Argued on Rehearing on May 29, 2003.

Reassigned June 27, 2003.

Decided January 7, 2004.

Attorney(s) appearing for the Case

Vanya S. Hogen, Collette Routel, Richard A. Duncan of Faegre & Benson L.L.P., Minneapolis, Minnesota, Attorneys for plaintiffs and appellants.

Lawrence E. Long, Attorney General, David D. Wiest, Assistant Attorney General, Pierre, South Dakota, Attorneys for defendant and appellee.

Jennifer Fyten, Flandreau, South Dakota, Attorney for Amicus Curiae, Oglala Sioux Tribe.

Terry L. Pechota, Rapid City, South Dakota, Attorney for Amicus Curiae, Rosebud Sioux Tribe.

KONENKAMP, Justice (on reassignment).

[¶ 1.] Muddy Creek Oil and Gas, Inc., operates Big Bat's Texaco on the Oglala Sioux Reservation. Loren Pourier, an enrolled member of the Oglala Sioux Tribe, is the sole owner of the company. Muddy Creek sought a refund of the South Dakota motor fuel tax it paid. In Pourier v. South Dakota Dep't of Revenue, 2003 SD 21, 658 N.W.2d 395 (Pourier I), we unanimously ruled that...

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