Cotton Petroleum Corp. et al. v. New Mexico et al.

Decided April 25, 1989. John Paul Stevens delivered the opinion of the Court.

Docket 87-1327 · 490 U.S. 163 (1989) · Cited 242 times

Holding

The State may validly impose severance taxes on the same on-reservation production of oil and gas by non-Indian lessees as is subject to the Tribe's own severance tax.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 6–3.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• White Mountain Apache Tribe v. Bracker · 448 U.S. 136 (1980)
• Merrion v. Jicarilla Apache Tribe · 455 U.S. 130 (1982)
• Montana v. Blackfeet Tribe of Indians · 471 U.S. 759 (1985)
• Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NM · 458 U.S. 832 (1982)
• Gillespie v. Oklahoma · 257 U.S. 501 (1922)
• Washington v. Confederated Tribes of the Colville Indian Reservation · 447 U.S. 134 (1980)
• South Carolina v. Baker · 485 U.S. 505 (1988)
• Helvering v. Mountain Producers Corp. · 303 U.S. 376 (1938)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Warren Trading Post Co. v. Arizona Tax Commission · 380 U.S. 685 (1965)
• Oklahoma Tax Commission v. Texas Co. · 336 U.S. 342 (1949)
• Carmichael v. Southern Coal & Coke Co. · 301 U.S. 495 (1937)
• McClanahan v. Arizona State Tax Commission · 411 U.S. 164 (1973)
• Burnet v. Coronado Oil & Gas Co. · 285 U.S. 393 (1932)
• Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · 425 U.S. 463 (1976)
• Mescalero Apache Tribe v. Jones · 411 U.S. 145 (1973)
• Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
• International Brotherhood of Teamsters v. United States · 431 U.S. 324 (1977)
• Pike v. Bruce Church, Inc. · 397 U.S. 137 (1970)
• Morton v. Mancari · 417 U.S. 535 (1974)
• Keystone Bituminous Coal Assn. v. DeBenedictis · 480 U.S. 470 (1987)
• Williams v. Lee · 358 U.S. 217 (1959)
• California v. Cabazon Band of Mission Indians · 480 U.S. 202 (1987)
• James v. Dravo Contracting Co. · 302 U.S. 134 (1937)
• New Mexico v. Mescalero Apache Tribe · 462 U.S. 324 (1983)
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
• Mattz v. Arnett · 412 U.S. 481 (1973)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Rice v. Rehner · 463 U.S. 713 (1983)
• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Haaland v. Brackeen · 599 U.S. 255 (2023)
• United States v. Navajo Nation · 537 U.S. 488 (2003)
• Adoptive Couple v. Baby Girl · 570 U.S. 637 (2013)
• Nevada v. Hicks · 533 U.S. 353 (2001)
• Oklahoma v. Castro-Huerta · 597 U.S. 629 (2022)
• Seminole Tribe of Florida v. Florida · 517 U.S. 44 (1996)
• Carcieri v. Salazar · 555 U.S. 379 (2009)
• North Dakota v. United States · 495 U.S. 423 (1990)
• BRENDALE v. CONFEDERATED TRIBES AND BANDS OF THE YAKIMA INDIAN NATION Et Al. · 492 U.S. 408 (1989)
• Department of Taxation and Finance of NY v. Milhelm Attea & Bros. · 512 U.S. 61 (1994)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1989). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).