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3.67 Tw
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(Board) Tj
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(Tribe) Tj
(\) in which the district court determined that the bal-) Tj
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3.7 Tw
(ancing test set forth in ) Tj
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(White Mountain Apache Tribe v.) Tj
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(Bracker) Tj
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(preempted a state sales tax lev-) Tj
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( ) Tj
3.28 Tw
(1362, and we have jurisdiction) Tj
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(pursuant to 28 U.S.C. ) Tj
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( ) Tj
.7 Tw
(1291.) Tj
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(1) Tj
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( We reverse and remand to the) Tj
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(ion.) Tj
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(I.) Tj
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( ) Tj
1.2 Tw
(BACKGROUND) Tj
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0 -13.1 Td
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0 -13.1 Td
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(Casino ) Tj
(Where The Real Players Play, and Win.) Tj
( ) Tj
12 -26 Td
1.03 Tw
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4.1 Ts
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1.13 Tw
(1) Tj
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(Although the Board has not pursued on appeal its contention that we) Tj
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(lack jurisdiction under the Tax Injunction Act, 28 U.S.C. ) Tj
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( ) Tj
.32 Tw
(1341, we must) Tj
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(consider the issue sua sponte. Having done so, we agree with the district) Tj
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(court that our courts have jurisdiction to entertain this action. Both the dis-) Tj
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2.13 Tw
(trict court and we have jurisdiction because this is an appeal from an) Tj
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(action by the Tribe under 28 U.S.C. ) Tj
0 Tw
( ) Tj
.97 Tw
(1362 to challenge a state imposed) Tj
0 -11.2 Td
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(tax. ) Tj
0 Tw
( ) Tj
.7 Tw
/F4 10 Tf 100 Tz
(See Moe v. Confederated Salish and Kootenai Tribes) Tj
/F2 10 Tf 100 Tz
(, 425 U.S. 463,) Tj
0 -11.2 Td
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(474-75 \(1976\). ) Tj
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(AND OF) Tj
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( I) Tj
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(structure and other resort amenities. The Tribe entered into a) Tj
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(lump sum contract with a general contractor, Hensel Phelps) Tj
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4.57 Tw
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(prime contract) Tj
(\) to construct the) Tj
0 -13.3 Td
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(expansion. Under California law, a lump sum contract ) Tj
(means) Tj
0 -13.3 Td
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(a contract under which the contractor for a stated lump sum) Tj
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(agrees to furnish and install materials or fixtures, or both.) Tj
() Tj
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(C) Tj
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(DMIN) Tj
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(ODE) Tj
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( tit. 18, ) Tj
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( ) Tj
.61 Tw
(1521\(a\)\(8\). Under the prime con-) Tj
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(tract's terms, Hensel Phelps entered into a series of subcon-) Tj
0 -13.3 Td
4.25 Tw
(tracts with contractors in the various trades to complete) Tj
0 -13.3 Td
.83 Tw
(discrete tasks. To that end, Hensel Phelps subcontracted with) Tj
0 -13.3 Td
4.24 Tw
(Helix Electric, Inc. to perform the expansion's electrical) Tj
0 -13.3 Td
1.2 Tw
(work. ) Tj
12 -26.3 Td
2.9 Tw
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-12 -13.3 Td
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(method it had devised to circumvent state sales tax, which) Tj
0 -13.3 Td
.46 Tw
(would otherwise fall on the contractor, by scheduling deliver-) Tj
0 -13.3 Td
.06 Tw
(ies to occur on tribal lands. Section 3.6.2 of the prime contract) Tj
0 -13.3 Td
1.08 Tw
(reads: ) Tj
([Barona Band] is a federally recognized Indian Tribe) Tj
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2.08 Tw
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0 -13.3 Td
1.8 Tw
(state sales and use tax on the purchase of tangible personal) Tj
0 -13.2 Td
.24 Tw
(property if certain criteria are met. This Project is being struc-) Tj
0 -13.2 Td
.55 Tw
(tured, in accordance with Attachment O, to take advantage of) Tj
0 -13.2 Td
1.18 Tw
(the tax-exempt status of the [Tribe].) Tj
( Attachment ) Tj
(O) Tj
( to the) Tj
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0 -13.2 Td
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(Phelps and its subcontractors to enjoy sales tax-free construc-) Tj
0 -13.2 Td
2.66 Tw
(tion work. Under Attachment ) Tj
(O,) Tj
( Hensel Phelps and any) Tj
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(subcontractor are designated as the Tribe's ) Tj
(purchasing agent) Tj
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(for the procurement of Construction Supplies.) Tj
( The contrac-) Tj
0 -13.2 Td
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(tual language next provides a blueprint for the parties to fol-) Tj
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(low in order to avoid state sales taxes. In bold lettering,) Tj
0 -13.2 Td
1.58 Tw
(Attachment ) Tj
(O) Tj
( requires that any purchase made by Hensel) Tj
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1.94 Tw
(Phelps and its subcontractors should only become officially) Tj
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(consummated, with title transferring, on the Tribe's property.) Tj
4.9 Ts
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(2) Tj
0 Ts
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10 -26 Td
4.1 Ts
/F5 6 Tf 100 Tz
1.08 Tw
(2) Tj
0 Ts
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(Parties may not alter the substance of a transaction by inserting legal) Tj
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(formalisms into contractual language. ) Tj
/F4 10 Tf 100 Tz
(See Northrop Corp. v. Bd. of Equal-) Tj
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(ization) Tj
/F2 10 Tf 100 Tz
(, 110 Cal. App. 3d 132, 142-43 \(Cal. Ct. App. 1980\) \(holding that) Tj
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(contract's claim that title would not pass could not defeat economic reality) Tj
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(AND OF) Tj
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( ) Tj
-22 -27.2 Td
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0 -13.7 Td
.81 Tw
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0 -13.7 Td
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0 -13.7 Td
2.47 Tw
(equipment which have not been delivered or stored at this) Tj
0 -13.7 Td
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0 -13.7 Td
1.2 Tw
(properly follow these steps, the Tribe promises to indemnify) Tj
0 -13.7 Td
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12 -27.1 Td
2.67 Tw
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-12 -13.7 Td
1.33 Tw
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0 -13.7 Td
2.83 Tw
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0 -13.7 Td
1.63 Tw
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0 -13.7 Td
0 Tw
(tax emanating from purchases of construction materialswith) Tj
0 -13.7 Td
4.14 Tw
(title purporting to transfer on Tribe territoryfrom non-) Tj
0 -13.7 Td
1.92 Tw
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0 -13.7 Td
1 Tw
(issued a formal Notice of Determination to Helix demanding) Tj
0 -13.7 Td
2.9 Tw
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0 -13.7 Td
3.04 Tw
(sought indemnification from Hensel Phelps, which in turn) Tj
0 -13.7 Td
1.41 Tw
(sought reimbursement from the Tribe. ) Tj
( The Tribe sued indi-) Tj
0 -13.7 Td
1.2 Tw
(vidual members of the Board in their official capacity in the) Tj
0 -13.7 Td
.7 Tw
(United States District Court for the Southern District of Cali-) Tj
0 -13.7 Td
.92 Tw
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0 -13.7 Td
2 Tw
(determination that the California state sales tax was invalid) Tj
/F2 10 Tf 100 Tz
0 -26.9 Td
.16 Tw
(that required appellant to remit sales tax to the state\). On the record before) Tj
0 -11.6 Td
.15 Tw
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0 -11.6 Td
.06 Tw
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0 -11.6 Td
3.36 Tw
(contract. Nevertheless, we need not determine this factual matter to) Tj
0 -11.6 Td
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/F2 7.7 Tf 101.2 Tz
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/F2 11 Tf 100 Tz
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( M) Tj
/F2 7.7 Tf 101.2 Tz
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.79 Tw
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(\(1\) per se as a direct tax on the Tribe; \(2\) under the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
0 -13 Td
1.22 Tw
(balancing test as a tax leveled against non-Indians on Indian) Tj
0 -13.1 Td
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0 -13.1 Td
1.96 Tw
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( ) Tj
1.96 Tw
(2701, ) Tj
/F4 12 Tf 100 Tz
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0 -13.1 Td
2.22 Tw
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0 -13.1 Td
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12 -26 Td
.88 Tw
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/F4 12 Tf 100 Tz
( per se) Tj
/F2 12 Tf 100 Tz
-12 -13.1 Td
.54 Tw
(improper tax levied against the Tribe, it did agree that the tax) Tj
0 -13.1 Td
3.67 Tw
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/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( balancing test and granted the Tribe's) Tj
0 -13.1 Td
1.2 Tw
(motion for summary judgment. The Board timely appeals.) Tj
/F1 12 Tf 100 Tz
101.16 -26 Td
(II.) Tj
9 Tw
( ) Tj
1.2 Tw
(DISCUSSION) Tj
/F4 12 Tf 100 Tz
-101.16 -26 Td
(A.) Tj
9 Tw
( ) Tj
1.2 Tw
(Per Se Invalidity ) Tj
/F2 12 Tf 100 Tz
12 -26 Td
.18 Tw
(Historically, the United States Supreme Court treated reser-) Tj
-12 -13.1 Td
2.08 Tw
(vations as places where, in Chief Justice Marshall's words,) Tj
0 -13.1 Td
.64 Tw
(the ) Tj
(laws of [a State] can have no force.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Worcester v. Geor-) Tj
0 -13.1 Td
2.62 Tw
(gia) Tj
/F2 12 Tf 100 Tz
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0 -13.1 Td
.37 Tw
(softened over time, and the modern Court has ) Tj
(acknowledged) Tj
0 -13.1 Td
.16 Tw
(certain limitations on tribal sovereignty.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(New Mexico v. Mes-) Tj
0 -13.1 Td
3.14 Tw
(calero Apache Tribe) Tj
/F2 12 Tf 100 Tz
(, 462 U.S. 324, 331 \(1983\); ) Tj
/F4 12 Tf 100 Tz
(see also) Tj
/F2 12 Tf 100 Tz
0 -13.1 Td
4.4 Tw
(C) Tj
/F2 8.4 Tf 101.1 Tz
4.35 Tw
(OHEN) Tj
/F2 12 Tf 100 Tz
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4.4 Tw
(') Tj
/F2 8.4 Tf 101.1 Tz
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(S) Tj
/F2 12 Tf 100 Tz
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4.4 Tw
( H) Tj
/F2 8.4 Tf 101.1 Tz
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(ANDBOOK OF) Tj
/F2 12 Tf 100 Tz
0 Ts
4.4 Tw
( F) Tj
/F2 8.4 Tf 101.1 Tz
4.35 Tw
(EDERAL) Tj
/F2 12 Tf 100 Tz
0 Ts
4.4 Tw
( I) Tj
/F2 8.4 Tf 101.1 Tz
4.35 Tw
(NDIAN) Tj
/F2 12 Tf 100 Tz
0 Ts
4.4 Tw
( L) Tj
/F2 8.4 Tf 101.1 Tz
4.35 Tw
(AW) Tj
/F2 12 Tf 100 Tz
0 Ts
4.4 Tw
( ) Tj
0 Tw
( ) Tj
4.4 Tw
(6.01-6.03) Tj
0 -13.1 Td
1.08 Tw
(\(2005\) \(outlining shift from traditional view of Indian sover-) Tj
0 -13.1 Td
1.3 Tw
(eignty\). Thus, Indian tribes and their possessions are akin to) Tj
0 -13.1 Td
2.38 Tw
(legal hybrids, ) Tj
(unique aggregations possessing attributes of) Tj
0 -13.1 Td
1.77 Tw
(sovereignty over both their members and their territory . . .) Tj
0 -13.1 Td
4.71 Tw
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0 -13.1 Td
3.65 Tw
(`inconsistent with the overriding interests of the National) Tj
0 -13.1 Td
.95 Tw
(Government.') Tj
0 Tw
( ) Tj
.95 Tw
( ) Tj
/F4 12 Tf 100 Tz
(Mescalero) Tj
/F2 12 Tf 100 Tz
(, 462 U.S. at 332 \(citing ) Tj
/F4 12 Tf 100 Tz
(Washing-) Tj
0 -13.1 Td
1.2 Tw
(ton v. Confederated Tribes) Tj
/F2 12 Tf 100 Tz
(, 47 U.S. 134, 153 \(1980\)\). ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
3.04 Tw
([1]) Tj
/F2 12 Tf 100 Tz
( The historically entrenched idea of tribal autonomy,) Tj
-12 -13.1 Td
2 Tw
(however, remains central to our reasoning when confronted) Tj
0 -13.1 Td
6.62 Tw
(with the application of state laws on tribal territory.) Tj
0 -13.1 Td
.04 Tw
([T]raditional notions of Indian self-government are so deeply) Tj
0 -13.1 Td
2.83 Tw
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156 -136.5 Td
1.1 Tw
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(7064) Tj
57.488 0 Td
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.79 Tw
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/F2 11 Tf 100 Tz
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1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
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( ) Tj
/F4 12 Tf 100 Tz
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/F2 12 Tf 100 Tz
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0 -13 Td
.91 Tw
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0 -13 Td
.03 Tw
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0 -13 Td
3.1 Tw
(from State encroachment. ) Tj
/F4 12 Tf 100 Tz
(Id) Tj
/F2 12 Tf 100 Tz
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0 -13 Td
.24 Tw
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0 -13 Td
1 Tw
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0 -13 Td
.25 Tw
(emption that are properly applied to the other.) Tj
(\). Unlike tradi-) Tj
0 -13.1 Td
1.05 Tw
(tional preemption, two conceptual barriers have been erected) Tj
0 -13.1 Td
2.16 Tw
(to block State law from regulating Indian behavior: federal) Tj
0 -13.1 Td
0 Tw
(enactments and Indian sovereignty. ) Tj
/F4 12 Tf 100 Tz
(See ) Tj
(Ramah Navajo School) Tj
0 -13.1 Td
.57 Tw
(Bd., Inc. v. Bureau of Revenue of New Mexico) Tj
/F2 12 Tf 100 Tz
(, 458 U.S. 832,) Tj
0 -13.1 Td
3.32 Tw
(837 \(1982\). Thus, ) Tj
(State jurisdiction is preempted by the) Tj
0 -13.1 Td
.27 Tw
(operation of federal law if it interferes or is incompatible with) Tj
0 -13.1 Td
.82 Tw
(federal and tribal interests reflected in federal law, unless the) Tj
0 -13.1 Td
.53 Tw
(State interests at stake are sufficient to justify the assertion of) Tj
0 -13.1 Td
1.2 Tw
(State authority.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Mescalero) Tj
/F2 12 Tf 100 Tz
(, 462 U.S. at 334. ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
.18 Tw
([2]) Tj
/F2 12 Tf 100 Tz
( This legal framework has often required us to undertake) Tj
-12 -13.1 Td
1.25 Tw
(careful balancing of various interests. ) Tj
/F4 12 Tf 100 Tz
(See Bracker) Tj
/F2 12 Tf 100 Tz
(, 448 U.S.) Tj
0 -13.1 Td
.39 Tw
(at 142 \() Tj
([T]here is no rigid rule by which to resolve the ques-) Tj
0 -13.1 Td
.02 Tw
(tion whether a particular state law may be applied to an Indian) Tj
0 -13.1 Td
.55 Tw
(reservation or to tribal members.) Tj
(\). Not so with state taxation) Tj
0 -13.1 Td
.18 Tw
(of Indian tribes. ) Tj
(In the special area of state taxation of Indian) Tj
0 -13.1 Td
2.07 Tw
(tribes and tribal members, we have adopted a ) Tj
/F4 12 Tf 100 Tz
(per se) Tj
/F2 12 Tf 100 Tz
( rule.) Tj
() Tj
/F4 12 Tf 100 Tz
0 -13.1 Td
2.98 Tw
(California v. Cabazon Band of Mission Indians) Tj
/F2 12 Tf 100 Tz
(, 480 U.S.) Tj
0 -13.1 Td
1.7 Tw
(202, 216 n.17 \(1987\). On the narrow question of whether a) Tj
0 -13.1 Td
.77 Tw
(state can tax Indian activity on an Indian reservation, the law) Tj
0 -13.1 Td
.44 Tw
(is clear. ) Tj
([W]e adhere to settled law: when Congress does not) Tj
0 -13.1 Td
1.11 Tw
(instruct otherwise, a State's excise tax is unenforceable if its) Tj
0 -13.1 Td
.45 Tw
(legal incidence falls on a Tribe or its members for sales made) Tj
0 -13.1 Td
.32 Tw
(within Indian country.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Oklahoma Tax Comm'n v. Chickasaw) Tj
0 -13.1 Td
1.2 Tw
(Nation) Tj
/F2 12 Tf 100 Tz
(, 515 U.S. 450, 453 \(1995\). ) Tj
12 -26 Td
.26 Tw
(The dispositive question for ) Tj
/F4 12 Tf 100 Tz
(per se) Tj
/F2 12 Tf 100 Tz
( analysis is who the state) Tj
-12 -13.1 Td
.27 Tw
(is taxing and where. ) Tj
( ) Tj
([U]nder our Indian tax immunity cases,) Tj
0 -13.1 Td
.87 Tw
(the `who' and the `where' of the challenged tax have signifi-) Tj
0 -13.1 Td
.46 Tw
(cant consequences. We have determined that `[t]he initial and) Tj
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434 -136.5 Td
1.1 Tw
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(7065) Tj
-220.512 0 Td
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/F2 7.7 Tf 101.2 Tz
.79 Tw
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/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
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0 Tc
(frequently dispositive question in Indian tax cases . . . is ) Tj
/F4 12 Tf 100 Tz
(who) Tj
/F2 12 Tf 100 Tz
0 -13 Td
2 Tw
(bears the legal incidence of [the] tax.') Tj
0 Tw
( ) Tj
2 Tw
( ) Tj
/F4 12 Tf 100 Tz
(Wagnon v. Prairie) Tj
0 -13 Td
2.66 Tw
(Band Potawatomi Nation) Tj
/F2 12 Tf 100 Tz
(, 546 U.S. 95, 101 \(2005\) \(citing) Tj
/F4 12 Tf 100 Tz
0 -13 Td
4.53 Tw
(Okla. Tax Comm'n v. Chickasaw Nation) Tj
/F2 12 Tf 100 Tz
(, 515 U.S. 450) Tj
0 -13 Td
.44 Tw
(\(1995\)\). The Court has instructed that lower courts seeking to) Tj
0 -13 Td
1.66 Tw
(determine the legal incidence of the taxation should look to) Tj
0 -13 Td
2.7 Tw
(the ) Tj
(fair interpretation of the taxing statute as written and) Tj
0 -13 Td
.22 Tw
(applied. ) Tj
/F4 12 Tf 100 Tz
(California Bd. of Equalization v. Chemehuevi Tribe) Tj
/F2 12 Tf 100 Tz
(,) Tj
0 -13.1 Td
1.2 Tw
(474 U.S. 9, 11 \(1985\). ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
.45 Tw
([3]) Tj
/F2 12 Tf 100 Tz
( The party bearing the legal incidence of a state tax may) Tj
-12 -13.1 Td
.14 Tw
(well differ from the party bearing the economic burden of that) Tj
0 -13.1 Td
0 Tw
(tax. For instance, under Attachment ) Tj
(O) Tj
( to the prime contract,) Tj
0 -13.1 Td
1.27 Tw
(the Tribe will be the economically burdened party due to its) Tj
0 -13.1 Td
2.25 Tw
(promise to indemnify Hensel Phelps and Helix Electric for) Tj
0 -13.1 Td
1.16 Tw
(any state sales tax they are required to pay if the Board pre-) Tj
0 -13.1 Td
3.17 Tw
(vails. That the Tribe will pay the tax, however, does not) Tj
0 -13.1 Td
1.85 Tw
(resolve the question of who bears the tax's legal incidence.) Tj
0 -13.1 Td
.77 Tw
(The Court has rejected an argument equating the two: ) Tj
([O]ur) Tj
0 -13.1 Td
.26 Tw
(focus on a tax's legal incidence accommodates the reality that) Tj
0 -13.1 Td
1.67 Tw
(tax administration requires predictability. . . . If we were to) Tj
0 -13.1 Td
1.92 Tw
(make `economic reality' our guide, we might be obliged to) Tj
0 -13.1 Td
3.95 Tw
(consider, for example, how completely retailers can pass) Tj
0 -13.1 Td
.71 Tw
(along tax increases without sacrificing sales volumea com-) Tj
0 -13.1 Td
.58 Tw
(plicated matter dependent on the characteristics of the market) Tj
0 -13.1 Td
1.5 Tw
(for the relevant product.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Oklahoma Tax Comm'n) Tj
/F2 12 Tf 100 Tz
(, 515 U.S.) Tj
0 -13.1 Td
1.2 Tw
(at 459-60. ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
1.32 Tw
([4]) Tj
/F2 12 Tf 100 Tz
( Therefore, we must examine the underlying California) Tj
-12 -13.1 Td
1.91 Tw
(statutes to determine whether the legal incidence falls upon) Tj
0 -13.1 Td
.45 Tw
(the Tribe, which would render the tax ) Tj
/F4 12 Tf 100 Tz
(per se) Tj
/F2 12 Tf 100 Tz
( invalid, or Helix) Tj
0 -13.1 Td
.38 Tw
(Electric, a non-Indian party beyond the categorical exemption) Tj
0 -13.1 Td
3.83 Tw
(from state taxation. As the district court correctly noted,) Tj
0 -13.1 Td
3.05 Tw
([u]nder California statutes and regulations, a construction) Tj
0 -13.1 Td
.75 Tw
(contractor [Helix Electric] is the `consumer' of materials fur-) Tj
0 -13.1 Td
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() Tj
0 -13.1 Td
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0 -13.1 Td
.33 Tw
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/F2 11 Tf 100 Tz
156 -136.5 Td
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/F2 11 Tf 100 Tz
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( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
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/F2 11 Tf 100 Tz
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( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
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/F2 11 Tf 100 Tz
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1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
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/F2 11 Tf 100 Tz
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1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
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([5]) Tj
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0 -13.1 Td
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(depends upon the substance of a transaction. . . . To permit the) Tj
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1.53 Tw
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( ) Tj
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0 -13.1 Td
.23 Tw
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/F2 12 Tf 100 Tz
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0 -13.1 Td
.72 Tw
(legal incidence of the sales tax falls on Helix Electric, a non-) Tj
0 -13.1 Td
.67 Tw
(Indian entity which purchased the construction materials, and) Tj
0 -13.1 Td
.93 Tw
(the structuring of the expansion as set forth in Attachment O) Tj
0 -13.1 Td
1.2 Tw
(fails to ) Tj
/F4 12 Tf 100 Tz
(per se) Tj
/F2 12 Tf 100 Tz
( exempt non-Indians from a valid state tax.) Tj
( ) Tj
/F4 12 Tf 100 Tz
0 -26 Td
(B.) Tj
9 Tw
( ) Tj
1.2 Tw
(Bracker Balancing Test) Tj
/F2 12 Tf 100 Tz
( ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
.48 Tw
([6]) Tj
/F2 12 Tf 100 Tz
( Without the convenience of a ) Tj
/F4 12 Tf 100 Tz
(per se ) Tj
/F2 12 Tf 100 Tz
(bright line test, we) Tj
-12 -13.1 Td
.66 Tw
(turn to the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( balancing test, developed for those ) Tj
(diffi-) Tj
0 -13.1 Td
2.18 Tw
(cult questions . . . where, as here, a State asserts authority) Tj
0 -13.1 Td
1.74 Tw
(over the conduct of non-Indians engaging in activity on the) Tj
0 -13.1 Td
.24 Tw
(reservation. ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
(, 448 U.S. at 144. The test calls for care-) Tj
0 -13.1 Td
1.03 Tw
(ful attention to the factual setting, requiring ) Tj
(a particularized) Tj
0 -13.1 Td
.33 Tw
(inquiry into the nature of the state, federal, and tribal interests) Tj
0 -13.1 Td
.2 Tw
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.22 Tw
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(7067) Tj
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/F2 11 Tf 100 Tz
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1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
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( ) Tj
/F4 12 Tf 100 Tz
(Id) Tj
/F2 12 Tf 100 Tz
(. at 145. The factual sensitivity of the test means) Tj
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.17 Tw
(that ) Tj
() Tj
0 Tw
( ) Tj
.17 Tw
(`no rigid rule' governs such an exercise of state authori-) Tj
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.77 Tw
(ty. ) Tj
/F4 12 Tf 100 Tz
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/F2 12 Tf 100 Tz
(., 29 F.3d) Tj
0 -13 Td
4.3 Tw
(1408, 1410 \(9th Cir. 1994\). As an aid, however, ) Tj
([t]he) Tj
0 -13 Td
1.13 Tw
(Supreme Court has identified a number of factors to be con-) Tj
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1.36 Tw
(sidered when determining whether a state tax borne by non-) Tj
0 -13 Td
.3 Tw
(Indians is preempted, including: `the degree of federal regula-) Tj
0 -13 Td
3.04 Tw
(tion involved, the respective governmental interests of the) Tj
0 -13 Td
.07 Tw
(tribes and states \(both regulatory and revenue raising\), and the) Tj
0 -13 Td
.39 Tw
(provision of tribal or state services to the party the state seeks) Tj
0 -13.1 Td
1 Tw
(to tax.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Salt River Pima-Maricopa Indian Community v. Ari-) Tj
0 -13.1 Td
1.2 Tw
(zona) Tj
/F2 12 Tf 100 Tz
(, 50 F.3d 734, 736 \(9th Cir. 1995\) \(citation omitted\). ) Tj
12 -26 Td
1.39 Tw
(As a backdrop to the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( test, we note a parallel line) Tj
-12 -13.1 Td
2.16 Tw
(of authority that aids in our analysis. The Court has previ-) Tj
0 -13.1 Td
2.81 Tw
(ously expressed disfavor toward tribal manipulation of tax) Tj
0 -13.1 Td
2.5 Tw
(policy to gain ) Tj
(an artificial competitive advantage over all) Tj
0 -13.1 Td
3.65 Tw
(other businesses in a State.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Washington v. Confederated) Tj
0 -13.1 Td
3.48 Tw
(Tribes of Colville Indian Reservation) Tj
/F2 12 Tf 100 Tz
(, 447 U.S. 134, 155) Tj
0 -13.1 Td
2.61 Tw
(\(1980\) \(hereinafter, ) Tj
(Colville) Tj
(\). In ) Tj
/F4 12 Tf 100 Tz
(Colville) Tj
/F2 12 Tf 100 Tz
(, Indian tobacco) Tj
0 -13.1 Td
3.76 Tw
(dealers, selling non-tribal products to non-Indians, sought) Tj
0 -13.1 Td
1 Tw
(tribal exemption from Washington State's tobacco excise tax) Tj
0 -13.1 Td
.33 Tw
(in order to sell less expensive products to budget-minded cus-) Tj
0 -13.1 Td
.87 Tw
(tomers willing to travel to the reservation for the savings. ) Tj
/F4 12 Tf 100 Tz
(Id) Tj
/F2 12 Tf 100 Tz
(.) Tj
0 -13.1 Td
.74 Tw
(at 145. The Court declined to extend the preemption doctrine) Tj
0 -13.1 Td
1.12 Tw
(to cloak the tribe's business practice. ) Tj
(What the smokeshops) Tj
0 -13.1 Td
.77 Tw
(offer these customers, and what is not available elsewhere, is) Tj
0 -13.1 Td
3.3 Tw
(solely an exemption from state taxation. . . . We do not) Tj
0 -13.1 Td
.3 Tw
(believe that principles of federal Indian law, whether stated in) Tj
0 -13.1 Td
2.83 Tw
(terms of pre-emption, tribal self-government, or otherwise,) Tj
0 -13.1 Td
.11 Tw
(authorize Indian tribes thus to market an exemption from state) Tj
0 -13.1 Td
2.82 Tw
(taxation to persons who would normally do their business) Tj
0 -13.1 Td
1.47 Tw
(elsewhere. ) Tj
/F4 12 Tf 100 Tz
(Id) Tj
/F2 12 Tf 100 Tz
(. at 155. We have understood ) Tj
/F4 12 Tf 100 Tz
(Colville) Tj
/F2 12 Tf 100 Tz
( to sup-) Tj
0 -13.1 Td
.73 Tw
(port the principle that ) Tj
([w]hen state taxes are imposed on the) Tj
0 -13.1 Td
1.16 Tw
(sale of non-Indian products to non-Indians, as . . . in the so-) Tj
0 -13.1 Td
.03 Tw
(called `smoke shop' cases, the preemption balance tips toward) Tj
0 -13.1 Td
1.8 Tw
(state interests.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Salt River Pima-Maricopa Indian Cmty.) Tj
/F2 12 Tf 100 Tz
(, 50) Tj
0 -13.1 Td
1.2 Tw
(F.3d at 737. ) Tj
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1.1 Tw
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(7068) Tj
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(AND OF) Tj
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1.1 Tw
( M) Tj
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(ISSION) Tj
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1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
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([7]) Tj
/F2 12 Tf 100 Tz
( Tribal interests are implicated by the imposition of the) Tj
-12 -13 Td
1.66 Tw
(California tax on the construction work performed by Helix) Tj
0 -13 Td
.5 Tw
(Electric on Tribal territory. The Tribe enjoys a right to auton-) Tj
0 -13 Td
1.55 Tw
(omy within its territory, as noted in ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( itself: ) Tj
([T]here) Tj
0 -13 Td
.85 Tw
(is a significant geographical component to tribal sovereignty,) Tj
0 -13 Td
4.66 Tw
(a component which remains highly relevant to the pre-) Tj
0 -13 Td
.32 Tw
(emption inquiry; though the reservation boundary is not abso-) Tj
0 -13 Td
1.7 Tw
(lute, it remains an important factor to weigh in determining) Tj
0 -13 Td
1.24 Tw
(whether state authority has exceeded the permissible limits.) Tj
() Tj
/F4 12 Tf 100 Tz
0 -13 Td
2.52 Tw
(Bracker) Tj
/F2 12 Tf 100 Tz
(, 448 U.S. at 151. However, the right of territorial) Tj
0 -13.1 Td
.71 Tw
(autonomy is significantly compromised by the Tribe's invita-) Tj
0 -13.1 Td
1.1 Tw
(tion to the non-Indian subcontractor to theoretically consum-) Tj
0 -13.1 Td
3.4 Tw
(mate purchases on its tribal land for the sole purpose of) Tj
0 -13.1 Td
1.61 Tw
(receiving preferential tax treatment. That these sophisticated) Tj
0 -13.1 Td
.55 Tw
(parties contracted to create a taxable event on Indian territory) Tj
0 -13.1 Td
.04 Tw
(which otherwise would occur on non-Indian territory factually) Tj
0 -13.1 Td
3 Tw
(distinguishes the present case from the multitude of cases) Tj
0 -13.1 Td
.33 Tw
(where courts have analyzed state taxation on non-Indians per-) Tj
0 -13.1 Td
1.07 Tw
(forming work on Indian land. ) Tj
/F4 12 Tf 100 Tz
(See) Tj
/F2 12 Tf 100 Tz
(, ) Tj
/F4 12 Tf 100 Tz
(e.g.) Tj
/F2 12 Tf 100 Tz
(, ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
(, 448 U.S. at) Tj
0 -13.1 Td
1.77 Tw
(137-38 \(preempting Arizona's motor carrier license and use) Tj
0 -13.1 Td
.75 Tw
(fuel taxes on non-Indian timber company entering Indian ter-) Tj
0 -13.1 Td
.86 Tw
(ritory to fell trees planted on Indian territory\); ) Tj
/F4 12 Tf 100 Tz
(Crow Tribe of) Tj
0 -13.1 Td
1.16 Tw
(Indians v. Montana) Tj
/F2 12 Tf 100 Tz
(, 819 F.2d 895, 897 \(9th Cir. 1987\) \(pre-) Tj
0 -13.1 Td
1 Tw
(empting Montana coal taxes against non-Indians mining coal) Tj
0 -13.1 Td
1.2 Tw
(located under reservation\). ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
.73 Tw
([8]) Tj
/F2 12 Tf 100 Tz
( It also appears that permitting the tax on Helix Electric) Tj
-12 -13.1 Td
.48 Tw
(may affect the overall profitability of the Tribe's casino oper-) Tj
0 -13.1 Td
1.17 Tw
(ation. If the California sales tax is validated, the Tribe must,) Tj
0 -13.1 Td
1.8 Tw
(according to the contract, indemnify Helix Electric for over) Tj
0 -13.1 Td
.66 Tw
($200,000. This amount will be compounded by amounts paid) Tj
0 -13.1 Td
2.33 Tw
(to the other subcontractors, as well as Hensel Phelps. This) Tj
0 -13.1 Td
1 Tw
(alone, however, does not bar the imposition of a tax on non-) Tj
0 -13.1 Td
.41 Tw
(Indians. ) Tj
/F4 12 Tf 100 Tz
(See Salt River Pima-Maricopa Indian Cmty.) Tj
/F2 12 Tf 100 Tz
(, 50 F.3d) Tj
0 -13.1 Td
2.77 Tw
(at 737 \() Tj
([T]he Ninth Circuit and the Supreme Court have) Tj
0 -13.1 Td
2.83 Tw
(repeatedly held that `reduction of tribal revenues does not) Tj
0 -13.1 Td
.92 Tw
(invalidate a state tax.') Tj
0 Tw
( ) Tj
.92 Tw
(\); ) Tj
/F4 12 Tf 100 Tz
(Crow Tribe of Indians ) Tj
(v. Montana) Tj
/F2 12 Tf 100 Tz
(,) Tj
0 -13.1 Td
1.19 Tw
(650 F.2d 1104, 1116 \(9th Cir. 1981\) \() Tj
(It is clear that a state) Tj
1 0 0 1 0 792 Tm
/F2 11 Tf 100 Tz
434 -136.5 Td
1.1 Tw
0 Tc
(7069) Tj
-220.512 0 Td
(B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ARONA) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
/F2 11 Tf 100 Tz
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BT
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(tax is not invalid merely because it erodes a tribe's revenues,) Tj
0 -13 Td
3 Tw
(even when the tax substantially impairs the tribal govern-) Tj
0 -13 Td
1.66 Tw
(ment's ability to sustain itself and its programs.) Tj
(\). It is true) Tj
0 -13 Td
.78 Tw
(that tribes have an interest in their economic self-sufficiency.) Tj
/F4 12 Tf 100 Tz
0 -13 Td
.47 Tw
(See California v. Cabazon Band of Mission Indians) Tj
/F2 12 Tf 100 Tz
(, 480 U.S.) Tj
0 -13 Td
1 Tw
(202, 218 n.20 \(1987\) ) Tj
(\() Tj
(It is important to the concept of self-) Tj
0 -13 Td
2.62 Tw
(government that tribes reduce their dependence on Federal) Tj
0 -13 Td
1.8 Tw
(funds by providing a greater percentage of the cost of their) Tj
0 -13 Td
.41 Tw
(self-government.) Tj
(\) \(citing 19 Weekly Comp. of Pres. Doc. 99) Tj
0 -13 Td
.75 Tw
(\(1983\)\). However, this concern carries minimal weight in the) Tj
0 -13.1 Td
.83 Tw
(context of a $75 million casino expansion, and where but for) Tj
0 -13.1 Td
.88 Tw
(the contractual arrangement providing for indemnification by) Tj
0 -13.1 Td
.63 Tw
(the Tribe, it would be Helix's revenues and not the Tribe's) Tj
0 -13.1 Td
3.04 Tw
(that would be reduced. Recognizing, moreover, that the) Tj
0 -13.1 Td
.63 Tw
(legal incidence of the tax falls upon a non-Indian subcontrac-) Tj
0 -13.1 Td
1.2 Tw
(tor, we find the tribal interests to be weak. ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
1.44 Tw
([9]) Tj
/F2 12 Tf 100 Tz
( The federal interests triggered by the tax are similarly) Tj
-12 -13.1 Td
.18 Tw
(minimal. Federal interests are greatest when the government's) Tj
0 -13.1 Td
2.5 Tw
(regulation of a given sphere is ) Tj
(comprehensive and perva-) Tj
0 -13.1 Td
1.93 Tw
(sive. ) Tj
/F4 12 Tf 100 Tz
(Ramah) Tj
/F2 12 Tf 100 Tz
(, 458 U.S. at 839. In ) Tj
/F4 12 Tf 100 Tz
(Ramah) Tj
/F2 12 Tf 100 Tz
(, the Court found) Tj
0 -13.1 Td
.42 Tw
(significant federal interests since ) Tj
([t]he direction and supervi-) Tj
0 -13.1 Td
.33 Tw
(sion provided by the Federal Government for the construction) Tj
0 -13.1 Td
2.77 Tw
(of Indian schools le[ft] no room for the additional burden) Tj
0 -13.1 Td
.5 Tw
(sought to be imposed by the State through its taxation.) Tj
( ) Tj
/F4 12 Tf 100 Tz
(Id) Tj
/F2 12 Tf 100 Tz
(. at) Tj
0 -13.1 Td
.88 Tw
(841-42. The Court made a similar finding in ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( regard-) Tj
0 -13.1 Td
2.03 Tw
(ing federal regulation of timber sales. ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
(, 448 U.S. at) Tj
0 -13.1 Td
.18 Tw
(145 \() Tj
(At the outset we observe that the Federal Government's) Tj
0 -13.1 Td
1.91 Tw
(regulation of the harvesting of Indian timber is comprehen-) Tj
0 -13.1 Td
.55 Tw
(sive.\). This is contrasted with the degree of regulation found) Tj
0 -13.1 Td
3.45 Tw
(presently in IGRA. Through IGRA, Congress comprehen-) Tj
0 -13.1 Td
1.81 Tw
(sively regulates Indian gaming; however, California's tax is) Tj
0 -13.1 Td
1.9 Tw
(not on Indian gaming activity or profits, but rather on con-) Tj
0 -13.1 Td
1.38 Tw
(struction materials purchased by a non-Indian electrical sub-) Tj
0 -13.1 Td
1.55 Tw
(contractor, which could be used for a multitude of purposes) Tj
0 -13.1 Td
.55 Tw
(unrelated to gaming. Simply put, IGRA is a gambling regula-) Tj
0 -13.1 Td
.08 Tw
(tion statute, not a code governing construction contractors, the) Tj
0 -13.1 Td
1.18 Tw
(legalities of which are of paramount state and local concern.) Tj
1 0 0 1 0 792 Tm
/F2 11 Tf 100 Tz
156 -136.5 Td
1.1 Tw
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(7070) Tj
57.488 0 Td
(B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ARONA) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
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(EE) Tj
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(Cf. Atchison, T & S.F. Ry. Co. v. Public Utilities Comm'n of) Tj
0 -13 Td
.81 Tw
(Cal.) Tj
/F2 12 Tf 100 Tz
(, 346 U.S. 346, 355 \(1953\) \(noting that ) Tj
(the construction) Tj
0 -13 Td
.72 Tw
(. . . of public streets is a matter peculiarly of local concern) Tj
(\).) Tj
12 -26 Td
1.83 Tw
(The federal government has a concomitant interest in the) Tj
-12 -13 Td
1.81 Tw
(Tribe's economic self-sufficiency. As with the related tribal) Tj
0 -13 Td
.67 Tw
(interest, the federal government's interest in Indian economic) Tj
0 -13 Td
.07 Tw
(vitality does not alone defeat an otherwise legitimate state tax.) Tj
/F4 12 Tf 100 Tz
0 -13 Td
1.33 Tw
(See Salt River Pima-Maricopa Indian Cmty.) Tj
/F2 12 Tf 100 Tz
(, 50 F.3d at 739) Tj
0 -13 Td
1 Tw
(\() Tj
(The federal government has expressed an interest in assist-) Tj
0 -13.1 Td
.12 Tw
(ing tribes in their efforts to achieve economic self-sufficiency.) Tj
0 -13.1 Td
1.25 Tw
(However, that interest does not, without more, defeat a state) Tj
0 -13.1 Td
.03 Tw
(tax on non-Indians.) Tj
(\). This interest continues to fade when the) Tj
0 -13.1 Td
1.11 Tw
(commercial activity is rigged to trigger a tax exemption. ) Tj
/F4 12 Tf 100 Tz
(See) Tj
0 -13.1 Td
1.7 Tw
(Colville) Tj
/F2 12 Tf 100 Tz
(, ) Tj
(447 U.S. at 155 \(noting that ) Tj
(a congressional con-) Tj
0 -13.1 Td
4.88 Tw
(cern with fostering tribal self-government and economic) Tj
0 -13.1 Td
.53 Tw
(development [does] not go so far as to grant tribal enterprises) Tj
0 -13.1 Td
.81 Tw
(selling goods to nonmembers an artificial competitive advan-) Tj
0 -13.1 Td
.33 Tw
(tage over all other businesses in a State) Tj
(\). Moreover, as noted) Tj
0 -13.1 Td
5.87 Tw
(with the related tribal interest, our concern with self-) Tj
0 -13.1 Td
2.92 Tw
(sufficiency necessarily lessens in the specific context of a) Tj
0 -13.1 Td
1.2 Tw
(multi-million dollar ) Tj
(casino expansion. ) Tj
/F1 12 Tf 100 Tz
12 -26 Td
.27 Tw
([10]) Tj
/F2 12 Tf 100 Tz
( We agree with the Board that the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( analysis tips) Tj
-12 -13.1 Td
1.1 Tw
(in its favor where the state levies a neutral sales tax on non-) Tj
0 -13.1 Td
3.4 Tw
(Indians' purchases whichbut for contractual creativity) Tj
0 -13.1 Td
2.62 Tw
(would have occurred on non-Indian land. In these circum-) Tj
0 -13.1 Td
.36 Tw
(stances, we find the state interest in the application of its gen-) Tj
0 -13.1 Td
2.67 Tw
(eral sales tax to be greater than the combined federal and) Tj
0 -13.1 Td
2.47 Tw
(tribal interests. Raising revenue to provide general govern-) Tj
0 -13.1 Td
.7 Tw
(ment services is a legitimate state interest. ) Tj
/F4 12 Tf 100 Tz
(See Crow Tribe of) Tj
0 -13.1 Td
.17 Tw
(Indians) Tj
/F2 12 Tf 100 Tz
(, 650 F.2d at 1113 \() Tj
(Of course, revenue raising to sup-) Tj
0 -13.1 Td
2.53 Tw
(port government is a proper purpose behind most taxes.) Tj
(\);) Tj
/F4 12 Tf 100 Tz
0 -13.1 Td
.06 Tw
(Salt River Pima-Maricopa Indian Cmty.) Tj
/F2 12 Tf 100 Tz
(, 50 F.3d at 737 \() Tj
(The) Tj
0 -13.1 Td
2.75 Tw
(state also has a legitimate governmental interest in raising) Tj
0 -13.1 Td
1.11 Tw
(revenues, and that interest is likewise strongest when the tax) Tj
0 -13.1 Td
1.44 Tw
(is directed at off-reservation value and when the taxpayer is) Tj
0 -13.1 Td
1.37 Tw
(the recipient of state services.) Tj
(\). We recognize that the state) Tj
1 0 0 1 0 792 Tm
/F2 11 Tf 100 Tz
434 -136.5 Td
1.1 Tw
0 Tc
(7071) Tj
-220.512 0 Td
(B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ARONA) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
/F2 11 Tf 100 Tz
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0 -8.4 Td
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0 Tc
(interest strengthens where there is a nexus between the taxed) Tj
0 -12.2 Td
.96 Tw
(activity and the government function provided, and that such) Tj
0 -12.2 Td
.75 Tw
(a nexus is not found here. ) Tj
/F4 12 Tf 100 Tz
(See Ramah) Tj
/F2 12 Tf 100 Tz
(, 458 U.S. at 843. Nev-) Tj
0 -12.2 Td
2.58 Tw
(ertheless, the state has a parallel interest in preventing the) Tj
0 -12.2 Td
1.6 Tw
(manipulation of its tax laws to aid a casino in shopping tax) Tj
0 -12.2 Td
2.51 Tw
(exemptions to local businesses who otherwise would remit) Tj
0 -12.2 Td
.7 Tw
(sorely needed revenue to the state. In the precise factual con-) Tj
0 -12.2 Td
.44 Tw
(text presented here, the general state interests of revenue rais-) Tj
0 -12.2 Td
.93 Tw
(ing and consistent application of its tax laws trump the weak) Tj
0 -12.2 Td
1.8 Tw
(interests of the Tribe and federal government. We conclude) Tj
0 -12.3 Td
1.93 Tw
(that California's tax of Helix Electric is a valid exercise of) Tj
0 -12.3 Td
1.2 Tw
(state power under the ) Tj
/F4 12 Tf 100 Tz
(Bracker ) Tj
/F2 12 Tf 100 Tz
(test. ) Tj
/F4 12 Tf 100 Tz
0 -24.4 Td
(C.) Tj
9 Tw
( ) Tj
1.2 Tw
(Preemption by IGRA) Tj
/F2 12 Tf 100 Tz
( ) Tj
/F1 12 Tf 100 Tz
12 -24.4 Td
0 Tw
([11]) Tj
/F2 12 Tf 100 Tz
( The Tribe also contends that the California sales tax on) Tj
-12 -12.3 Td
.71 Tw
(the construction equipment used by Tribal subcontractors has) Tj
0 -12.3 Td
1.3 Tw
(been directly preempted by IGRA. We agree, however, with) Tj
0 -12.3 Td
2.42 Tw
(the Board that IGRA's comprehensive regulation of Indian) Tj
0 -12.3 Td
1.27 Tw
(gaming does not occupy the field with respect to sales taxes) Tj
0 -12.3 Td
1.41 Tw
(imposed on third-party purchases of equipment used to con-) Tj
0 -12.3 Td
.3 Tw
(struct the gaming facilities.) Tj
4.9 Ts
/F5 6 Tf 100 Tz
(3) Tj
0 Ts
/F2 12 Tf 100 Tz
( IGRA's core objective is to regu-) Tj
0 -12.3 Td
1 Tw
(late how Indian casinos function so as to ) Tj
(assure the gaming) Tj
0 -12.3 Td
2.92 Tw
(is conducted fairly and honestly by both the operator and) Tj
0 -12.3 Td
2.04 Tw
(players. 25 U.S.C. ) Tj
0 Tw
( ) Tj
2.04 Tw
(2702\(2\). Extending IGRA to preempt) Tj
0 -12.3 Td
.81 Tw
(any commercial activity remotely related to Indian gaming) Tj
0 -12.3 Td
5.8 Tw
(employment contracts, food service contracts, innkeeper) Tj
0 -12.3 Td
1.2 Tw
(codesstretches the statute beyond its stated purpose.) Tj
4.9 Ts
/F5 6 Tf 100 Tz
.5 Tw
(4) Tj
0 Ts
/F2 12 Tf 100 Tz
1.2 Tw
( ) Tj
/F2 10 Tf 100 Tz
10 -24.2 Td
4.1 Ts
/F5 6 Tf 100 Tz
.25 Tw
(3) Tj
0 Ts
/F2 10 Tf 100 Tz
(The Tribe points with approval to 25 U.S.C. ) Tj
0 Tw
( ) Tj
.25 Tw
(2710\(d\)\(4\), which states) Tj
-10 -10.5 Td
.27 Tw
(that ) Tj
(nothing in this section shall be interpreted as conferring upon a State) Tj
0 -10.5 Td
.06 Tw
(or any of its political subdivisions authority to impose any tax, fee, charge,) Tj
0 -10.5 Td
.92 Tw
(or other assessment upon an Indian tribe.) Tj
( However, as discussed above,) Tj
0 -10.5 Td
1.84 Tw
(the tax in question has been imposed upon the non-Indian outfit Helix) Tj
0 -10.5 Td
1 Tw
(Electric and not on the Tribe itself. ) Tj
10 -13.1 Td
4.1 Ts
/F5 6 Tf 100 Tz
1.39 Tw
(4) Tj
0 Ts
/F2 10 Tf 100 Tz
(We agree with the Board that the compact entered into by the Tribe) Tj
-10 -10.5 Td
.41 Tw
(and the State does not bear on our analysis here. ) Tj
/F4 10 Tf 100 Tz
(See In re Indian Gaming) Tj
0 -10.5 Td
.8 Tw
(Related Cases) Tj
/F2 10 Tf 100 Tz
(, 147 F.Supp.2d 1011, 1018 \(N.D. Cal. 2001\) \() Tj
(States can-) Tj
0 -10.5 Td
1.94 Tw
(not insist that compacts include provisions addressing subjects that are) Tj
0 -10.5 Td
1.11 Tw
(only indirectly related to the operation of gaming facilities.) Tj
(\). The ques-) Tj
0 -10.5 Td
.22 Tw
(tion before us is properly framed as a tax levied on a non-Indian tribe, and) Tj
0 -10.5 Td
1 Tw
(therefore falls outside the scope of the compact. ) Tj
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(ARONA) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( B) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(AND OF) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
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(EE) Tj
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(The Court has developed the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( test to determine) Tj
-12 -13.2 Td
1.93 Tw
(whether federal interests preempt state taxes. If we were to) Tj
0 -13.2 Td
2.58 Tw
(accept the Tribe's argument that IGRA itself preempts the) Tj
0 -13.2 Td
.66 Tw
(state taxation of non-Indian contractors working on tribal ter-) Tj
0 -13.2 Td
1.33 Tw
(ritory, we would effectively ignore ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( and its progeny.) Tj
0 -13.2 Td
2.08 Tw
(The Court has provided an analytical framework to resolve) Tj
0 -13.2 Td
1.2 Tw
(this question, ) Tj
(which we must apply here. ) Tj
( ) Tj
/F1 12 Tf 100 Tz
94.83 -26.2 Td
(III.) Tj
9 Tw
( ) Tj
1.2 Tw
(CONCLUSION) Tj
/F2 12 Tf 100 Tz
-82.83 -26.2 Td
.55 Tw
(Because the legal incidence of the California sales tax falls) Tj
-12 -13.2 Td
.87 Tw
(upon the non-Indian subcontractor, we agree with the district) Tj
0 -13.2 Td
1.36 Tw
(court's holding that the tax passes muster under the ) Tj
/F4 12 Tf 100 Tz
(Chicka-) Tj
0 -13.2 Td
1.5 Tw
(saw Nation per se) Tj
/F2 12 Tf 100 Tz
( test. 515 U.S. at 453. We disagree, how-) Tj
0 -13.2 Td
.36 Tw
(ever, that the ) Tj
/F4 12 Tf 100 Tz
(Bracker) Tj
/F2 12 Tf 100 Tz
( preemption test invalidates the state tax) Tj
0 -13.2 Td
.47 Tw
(where the Tribe has invited commercial activity onto its terri-) Tj
0 -13.2 Td
2.2 Tw
(tory for the purpose of marketing a sales tax exemption to) Tj
0 -13.2 Td
1.08 Tw
(non-Indian businesses who would otherwise be liable for the) Tj
0 -13.2 Td
2.71 Tw
(state tax under laws of general applicability. We therefore) Tj
0 -13.2 Td
.92 Tw
(reverse the district court's grant of summary judgment to the) Tj
0 -13.2 Td
.9 Tw
(Tribe, and remand for judgment to be entered in favor of the) Tj
0 -13.2 Td
1.2 Tw
(members of the California State Board of Equalization. ) Tj
/F1 12 Tf 100 Tz
12 -26.2 Td
(REVERSED AND REMANDED.) Tj
/F2 12 Tf 100 Tz
( ) Tj
1 0 0 1 0 792 Tm
/F2 11 Tf 100 Tz
434 -136.5 Td
1.1 Tw
0 Tc
(7073) Tj
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/F2 11 Tf 100 Tz
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( B) Tj
/F2 7.7 Tf 101.2 Tz
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(AND OF) Tj
/F2 11 Tf 100 Tz
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1.1 Tw
( M) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(ISSION) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( I) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(NDIANS) Tj
/F2 11 Tf 100 Tz
0 Ts
1.1 Tw
( v. Y) Tj
/F2 7.7 Tf 101.2 Tz
.79 Tw
(EE) Tj
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