mineral deposits now impose a severance tax, based on the Merrion decision and has been used as the basis for subsequent decisions supporting tribal taxing authority. Numerous books also mention the case, whether in regards to tribal sovereignty or taxation. See also Cotton Petroleum Corp. v. New Mexico (1989) References External links 1982 in United States case law United States Supreme Court cases United States Native American tax case law Jicarilla Apache History of the petroleum industry in the United States Energy in New Mexico United States Supreme Court cases of the Burger Court Severance taxes Taxation in New Mexico Native American history of New Mexico