In Moe v. Salish & Kootenai Tribes, 425 U.S. 463 (1976), the Supreme Court held that a state could impose a sales tax for on-reservation sales of cigarettes to non-Indians (Moe, at p. 483), but could not impose such a tax for on-reservation sales of cigarettes to "Indians." (Id. at pp. 480-481.) In so holding, however, Moe expressly noted that because the state had not asserted the tax could be applied to nonmember Indians residing on the reservation (or to Indians living off of the reservation) it would not decide those issues. (Id. at p. 480, fn. 16.) The Supreme Court rejected the contention that state jurisdiction to impose cigarette sales taxes and personal property taxes was among the civil laws to which an Indian fee patentee and his property had been made subject by the General Allotment Act where the reservation was composed of both fee and trust lands. The court pointed out that the policy of allotment of lands to individual Indians and sale of surplus reservation land to non-Indians had been repudiated in 1934 by the Indian Reorganization Act (48 Stat. 984, amended and codified as 25 U.S.C. 461 et seq.) and concluded that "Congress by its more modern legislation has evinced a clear intent to eschew any such 'checkerboard' approach within an existing Indian reservation . . . ." ( Id. at p. 479.)