The United States Supreme Court held that an Indian tribe could not recover state taxes paid by its mineral lessee when the taxes were found to be in violation of federal law and the lessee had waived its right to a tax refund.
Montana v. Crow Tribe of Indians, 118 S.Ct. 1650 (1998).
Martha A. Fodor,
Sovereign Immunity - Indian Tribes - Indian Mining Leasing Act of 1938 - Taxation - Restitution,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol37/iss4/8