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WAGNON v. PRAIRIE BAND POTAWATOMI NATION Opinion of the Court
11, confirms that the Nation’s interpretation of the statute before the Court of Appeals was correct. As written, the Kansas fuel tax provisions state that “the incidence of this tax is imposed on the distributor of the first receipt of the motor fuel and such taxes shall be paid but once. Such tax shall be computed on all motor-vehicle fuels or special fuels received by each distributor, manufacturer or importer in this state and paid in the manner provided for herein . . . .” Kan. Stat. Ann. § 79–3408(c) (2003 Cum. Supp.). Under this provision, the distributor who initially receives the motor fuel is liable for payment of the fuel tax, and the distributor’s tax liability is determined by calculat ing the amount of fuel received by the distributor. Section 79–3410(a) (1997) confirms that it is the distribu tor’s off-reservation receipt of the motor fuel, and not any subsequent event, that establishes tax liability. That sec tion provides: “[E]very distributor, manufacturer, importer, exporter or retailer of motor-vehicle fuels or special fuels, on or before the 25th day of each month, shall render to the director . . . a report certified to be true and correct showing the number of gallons of motor-vehicle fuels or special fuels received by such distributor, manufacturer, importer, exporter or retailer during the preceding cal endar month . . . . Every distributor, manufacturer or importer within the time herein fixed for the rendering of such reports, shall compute and shall pay to the direc tor at the director’s office the amount of taxes due to the state on all motor-vehicle fuels or special fuels re ceived by such distributor, manufacturer or importer during the preceding calendar month.” Thus, Kansas law expressly provides that a distributor’s monthly tax obligations are determined by the amount of fuel received by the distributor during the preceding month. See Kline, 297 F. Supp. 2d, at 1294 (“The distributor must
