Paula M. Bob, a Couer D'alene Tribal Member; Laverneandrews, a Colville Confederated Tribes Tribal Member;native American Business Alliance, a Washington Nonprofitcorporation, Plaintiffs-appellants, v. Doyle Mcminn, Special Programs Division, Washington Statedepartment of Revenue, Len Mccomb, Director,washington State Department of Revenue;the State of Washington,defendants-appellees, 145 F.3d 1336 (9th Cir. 1998)

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); Ninth Cir. R. 34-4

* Honorable Tom Stagg, Senior United States District Judge for the Western District of Louisiana, sitting by designation

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except, as provided by Ninth Cir. R. 36-3

Plaintiffs attempt to raise several issues for the first time in their reply brief. We treat these issues as waived because they were either not raised in the district court or raised for the first time in appellants' reply brief. See Parks School of Business, Inc. v. Symington, 51 F.3d 1480, 1488 n. 4 (9th Cir. 1995) (failure to raise an issue before the district court constitutes a waiver of that issue); Officers for Justice v. Civil Serv. Comm'n, 979 F.2d 721, 726 (9th Cir. 1992) (error may not be asserted on appeal, unless the issue is "specifically and distinctly" raised in the opening brief)