In sum, with respect to Yakama enterers that import gasoline and diesel fuel into California, they are subject to the same requirements to pay the prepaid sales tax and excise tax on these fuels upon entry into the state as are all other persons, Indian and non-Indian, who import fuel into the state, as described above. The BOE is working with Nevada officials to ensure enforcement of these taxes and to ensure that, with respect to state taxes on fuel, it is a level playing field for all suppliers and retailers of gasoline and diesel fuel.