Court of Appeals for the Ninth Circuit November 12, 2004, 03-35381 (May Trucking Company v. Oregon Department of Transportation)

GRABER, Circuit Judge.

In this case of first impression, we hold that the Tax Injunction Act, 28 U.S.C. § 1341, applies to the International Fuel Tax Agreement (IFTA), a multi-jurisdic-tional taxation program in which one state collects taxes imposed by other states.