Kiga

ORDER *

This case involves a challenge to the State of Washington’s taxes on cigarettes sold on Indian reservations to non-tribe customers and to the record keeping requirements for such sales. Appellants also seek to enforce a 1981 injunction issued by the U.S. District Court for the Eastern District of Washington. The U.S. District Court for the Western District of Washington held that the Tax Injunction Act (“TIA”) barred appellants’ tax challenge and that the court was without jurisdiction to hear appellants’ claim related to the 1981 injunction. We affirm the district court’s dismissal for lack of jurisdiction.

The TIA states that “[t]he 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 . When a case falls under its rubric, the TIA prohibits federal district courts from directly or indirectly enjoining state taxation by issuance of an injunction, Tully v. Griffin, Inc., 429 U.S. 68, 73 , 97 S.Ct. 219 , 50 L.Ed.2d 227 (1976), by declaratory relief, Nat’l Private Truck Council, Inc. v. Oklahoma Tax Comm’n, 515…