MUSCOGEE (CREEK) NATION v. OKLAHOMA TAX COM'N

No. 09-5123.

611 F.3d 1222 (2010)

MUSCOGEE (CREEK) NATION, Plaintiff-Appellant, v. OKLAHOMA TAX COMMISSION; Thomas E. Kemp, Jr., Chairman of the Tax Commission; Jerry Johnson, Vice-Chairman of the Tax Commission; Constance Irby, Secretary of the Tax Commission, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

July 9, 2010.


Attorney(s) appearing for the Case

Michael Minnis (W. David McCullough of Doerner, Saunders, Daniel & Anderson, LLP and Roger Wiley, Muscogee (Creek) Nation Attorney General, with him on the brief), of Doerner, Saunders, Daniel & Anderson, LLP, Oklahoma City, OK, for Plaintiff-Appellant.

Larry Patton, Assistant General Counsel (Douglas B. Allen, General Counsel, with him on the brief), Oklahoma Tax Commission, Oklahoma City, OK, for Defendant-Appellee.

Before BRISCOE Chief Judge, BALDOCK, and GORSUCH, Circuit Judges.


BALDOCK, Circuit Judge.

Under Oklahoma law, "[a]ll unstamped cigarettes ... found in the possession ... of any person, for the purpose of being ... transported from one place to another in this state, for the purpose of evading ... the provisions of [the Cigarette Stamp Tax Act] ... may be seized by any authorized agent of the Tax Commission ..., without process." 68 Okla. Stat. § 305.E.1. These contraband cigarettes "shall be, from the time of such seizure,...

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