taxation

Split Eighth Circuit Reverses State Tax Preemption Judgment Favoring Flandreau Santee Sioux

Matthew L.M. Fletcher

Here is the opinion in Flandreau Santee Sioux Tribe v. Houdyshell.

Briefs here.

Seventh Circuit Holds State May Not Tax Alienable Lands of Tribal Members on L.C.O. Reservation

Matthew L.M. Fletcher

Here is the opinion in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Evers:

Opinion.pdfDownload

Briefs and lower court materials here.

SCOTUS Denies Cert in Indian Tax Case — Albrecht v. Riverside County

Matthew L.M. Fletcher

Here is yesterday’s order list.

Cert petition here.

Amicus brief:

Amici Brief Twenty-Nine Palms.pdfDownload

Arizona SCT Holds State Can Tax Nonmember Lessees of Federal Land Held in Trust for Indian Tribes

Matthew L.M. Fletcher

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

CV210130PR.pdfDownload

Briefs here.

Oklahoma Tax Commission ALJ Rules in Favor of Tax Immunity of Tribal Citizen under McGirt

Matthew L.M. Fletcher

Here is the order in In the Matter of the Income Tax Protest of Stroble:

20220412-alj-decisionDownload
Now. Where to file this baby.

Choctaw Citizens Sue for Tax Relief under McGirt

Matthew L.M. Fletcher

Here is the complaint in Meashintubby v. Paulk (E.D. Okla.):

2-complaintDownload

Arizona SCT Briefs in South Point Energy Center v. Arizona Department of Revenue

Matthew L.M. Fletcher

Here:

South Point Brief.pdfDownload
State Brief.pdfDownload
Tribal Amicus Brief.pdfDownload

Prior post here.

High Country News

Maryland Appellate Court Holds Chickasaw-Owned Business Not Subject to State Taxation

Matthew L.M. Fletcher

Here is the opinion in A+ Government Solutions LLC v. Controller of Maryland:

A+ Opinion.pdfDownload
This place just exudes sexiness.

Albrecht v. County of Riverside Cert Petition [Leasing Regs + Taxation Preemption]

Matthew L.M. Fletcher

Here:

albrecht-cert-petitionDownload

Lower court materials here.

Questions presented:

  1. Do the federal regulations governing the leasing of Indian lands preempt state and local governments
    from taxing the leasehold interest conveyed by the regulated leases?
  2. Does the express preemption provision of the Indian Reorganization Act of 1934—which prohibits
    state taxes on “any interest in lands” that the government “acquire[s] pursuant to this Act … in trust
    for [an] Indian tribe or individual Indian”—apply when the government acquires extended trust rights
    pursuant to the Act?

FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals Under COVID-Relief Legislation

Matthew L.M. Fletcher

Here.