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?
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?
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