Cite as: 523 U. S. 696 (1998)
Opinion of the Court
Tribal coal had not been mined." Ibid. Finally, the Court of Appeals attributed to the District Court a finding that Westmoreland "would have paid the tribal tax even without [the Interior Department's] approval because [Westmore-land] agreed to do so in its 1982 lease." Id., at 830; see also ibid. ("Westmoreland was willing to pay coal taxes to the Tribe as early as 1976, so there was no reason for the [District Court] to distinguish between the taxes collected before and after 1982.").13
We granted certiorari, 522 U. S. 912 (1997), and now reverse the judgment of the Court of Appeals.
II
A
The petition for certiorari presents the question whether the Tribe—or the United States as its trustee—may recover state and county taxes imposed on and paid by the Tribe's mineral lessee, Westmoreland, a party who has forfeited entitlement to a tax refund. Taxpayer Westmoreland, it is un-disputed, did not qualify for a refund because the company failed to pursue protest and claim procedures within the time Montana law prescribes. Further, Westmoreland entered into a settlement with the State and the county relinquishing any claim it might have had for return of the tax payments in question. See supra, at 702.
As a rule, a nontaxpayer may not sue for a refund of taxes paid by another. See, e. g., Furman Univ. v. Livingston, 136 S. E. 2d 254, 256, 244 S. C. 200, 204 (1964); Krauss Co. v. Develle, 236 La. 1072, 1077, 110 So. 2d 104, 106 (1959); Kesbec, Inc. v. McGoldrick, 278 N. Y. 293, 297, 16 N. E. 2d 288, 290 (1938); cf. United States v. California, 507 U. S. 746, 752 (1993). The Ninth Circuit evidently had that rule in mind
13 But cf. App. to Pet. for Cert. 35 (District Court found that during the 1975 through 1982 period Westmoreland "would not have paid coal taxes to the Tribe as no Department of Interior approval had been obtained to allow a pass-through to its customers").
713
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