Pourier v. South Dakota Department of Revenue

Summary

On rehearing, the South Dakota Supreme Court held that a fifteen-month limitations period under SDCL 10-47B-141 governed claims for refunds of motor fuel taxes unlawfully collected from Native Americans on the Oglala Sioux Reservation. Claims predating December 17, 1997, were untimely, while eligible tribal consumers could seek refunds for taxes paid during the period covered by timely claims. The court otherwise left its prior decision intact and remanded for proceedings concerning refunds attributable to the company’s own fuel use and qualifying consumers.

Holdings

1. SDCL 10-47B-141's fifteen-month limitations period specifically governs claims for refunds of motor fuel and special fuel taxes, and claims predating December 17, 1997, are untimely and barred.
2. The fifteen-month limitations period is constitutionally adequate because South Dakota provided a clear and certain refund remedy within a reasonable time.
3. Enrolled members of the Oglala Sioux Tribe who paid the invalidly collected motor fuel tax may timely seek refunds for purchases made during the same period covered by Muddy Creek's timely claims, provided they apply and prove entitlement.

Questions Presented

1. What limitations period governs claims for refunds of motor fuel and special fuel taxes illegally collected from Native American taxpayers on an Indian reservation?
2. Whether SDCL 10-47B-141's fifteen-month limitations period is constitutionally adequate and applicable despite the prior determination that the tax was illegally imposed.
3. Whether tribal consumers who bore the legal and economic incidence of the tax may seek refunds for timely periods under SDCL 10-47B-131.2.

Disposition

reversed_and_remanded