Amarok Corporation, a Utah Corporation v. State of Nevada, Department of Taxation

The State of Nevada assessed a tax against Amarok Corporation (Amarok) for construction work performed on lands held in trust by the United States for the Te-Moak Bands of Indians. Without pursuing its administrative or judicial remedies under Nevada law, Amarok filed a claim in the district court contending that federal law prohibits Nevada from taxing Ama-rok’s activities on Te-Moak trust lands, and seeking declaratory and injunctive relief against the tax levy. The district court concluded that the Tax Injunction Act (Act), 28 U.S.C. § 1341 , precluded it from exercising jurisdiction. This is a ruling of law which we review de novo. Kruso v. International Telephone & Telegraph Corp., 872 F.2d 1416, 1421 (9th Cir.1989), cert. denied, — U.S.-, 110 S.Ct. 3217 , 110 L.Ed.2d 664 (1990). We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . We affirm.

I

The Act provides: “The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.” 28 U.S.C. § 1341 . The Act’s express language clearly bars injunc-tive relief. In…