Parris J. v. Christopher U.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that where “the legal incidence of California’s cigarette tax falls on the non-Indian consumers of cigarettes purchased from respondent’s smoke shop, [the State has the right to] require [the smokeshop] to collect the tax on [the State’s] behalf.”
• noting that ques tion of tribal sovereign immunity is jurisdictional in nature
• noting that question of tribal sovereign immunity is jurisdictional in nature
• “[Section] 30107 clearly seems to place on consumers the obligation to pay the tax for all previously untaxed cigarettes.” (citation omitted)
• state could require Indian tribe to collect cigarette taxes from non-Indian purchasers at reservation shops and remit to state only if legal incidence of tax was on non-Indian purchasers
• “Since time immemorial, the Chemehuevi Indian Tribe has resided in the Chemehuevi Valley ... in the area that is now part of the Chemehuevi Indian Reservation.”

Source: CourtListener parenthetical corpus (CC0).