indian taxation – Page 20

Native Wholesale Supply v. Wasden (Idaho) Cert Petition

January 17, 2014Matthew L.M. Fletcher

Here:

Native Wholesale Supply v Wasden Cert Petition

1. Whether under circumstances in which a State is admittedly precluded from regulating an Indian it is also precluded from regulating a corporation wholly owned by an Indian and organized under the laws of a federally recognized tribe.

2. Whether, under a State law that purports to give the Attorney General power to “approve” all cigarettes before they may be imported into Idaho, the State of Idaho can prohibit an Indian-owned business on the Coeur d’Alene reservation from importing into that reservation cigarettes that are sold “FOB Seneca Nation” by a company wholly owned by a member of the Seneca Nation and licensed by the Seneca Nation to carry on such trade.

3. Whether the State of Idaho’s cigarette-sale statutes are preempted to the extent that they are enforced in a manner that prohibits Native Wholesale Supply Company (“NWS”) from trading with Warpath Inc. (“Warpath”).

4. Whether the State of Idaho can constitutionally exercise personal jurisdiction over NWS, an Indian-chartered entity located on Seneca Nation of Indians Land, situated within the geographic boundaries of the State of New York, where NWS sells the tobacco products “FOB Seneca Nation” to Warpath, and the products are then transported to Warpath’s place of business on the Coeur d’Alene reservation.

Lower court materials here.

N.M. Taxation and Revenue Dept. Decision on Taxation of Indian Domiciled Off-Reservation

January 14, 2014Matthew L.M. Fletcher

Here is the decision in the Matter of the Protest of Tutt:

2013-12-02 Decision and Order

This is a case involving state income taxation of an Indian who was domiciled off-reservation, worked on-reservation and had a second place of abode on-reservation. The hearing officer found that the state could not tax the petitioner.

Materials in New York v. Grand River Enterprises Six Nations & Native Wholesale Supply

January 9, 2014Matthew L.M. Fletcher

Here:

45 GRE Six Nations Motion to Dismiss

48 NWS Motion to Dismiss

49 New York Opposition

Agua Caliente Band v. Riverside County Complaint over Taxes on On-Rez Lessees

January 8, 2014January 7, 2014Matthew L.M. Fletcher2 Comments

Here is the complaint in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):

Complaint

News coverage here.

Ninth Circuit Rejects Another Matheson Objection to Tribal-State Tax Compact

December 27, 2013Matthew L.M. Fletcher

Here are the materials in Matheson v. Smith:

CA9 Unpublished Memorandum

Matheson Opening Brief

Washington Brief

Matheson Reply Brief

Lower court materials here.

Thurston County Attempt to Widen Chehalis Tribes’ Great Wolf Lodge Tax Dispute Fails

December 17, 2013Matthew L.M. Fletcher

Here are the new materials in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization (W.D. Wash.):

210 County Motion for Declaratory Judgment

217 Chehalis Response

218 DCT Order Denying County Motion

An excerpt:

On November 21, 2013, Defendants filed a motion for declaratory judgment requesting that the Court “enter a declaratory judgment that the property taxes on the non-permanent, removable business personal property are not preempted as a matter of law . . . .” Dkt. 210 at 8–9. On December 9, 2013, Plaintiff opposed the motion on the grounds that it is procedurally improper and seeks relief outside of the pleadings. Dkt. 217 at 4–8. The Court agrees with Plaintiff on both points because (1) the amended complaint for declaratory judgment seeks relief for improvements that are not removable (Dkt. 46, ¶ 19) and (2) “a party may not make a motion for declaratory relief, but rather, the party must bring an action for a declaratory judgment.”

Affiliated Tribes of Northwest Indians Asks Wash. Dept. of Revenue to Withdraw Guidance re: Chehalis Decision

November 26, 2013Matthew L.M. Fletcher

Here:

Res 13-87

That guidance is here.

Update in Comanche v. Fallin — Dispute over Tax Compact — UPDATEd (12/2/13)

November 21, 2013December 2, 2013Matthew L.M. Fletcher

Here are the federal court filings so far in Comanche Nation v. Fallin (W.D. Okla.):

1 Complaint

9 Motion for TRO

11 Oklahoma Motion to Vacate Arbitration

14 TRO order

UPDATE (12/2/13):

19 Minute Order

2512486 – Nov 20 2013 Transcript of Hearing in Comanche Nation v Fallin – Hon Robin J Cauthron

An excerpt:

Pursuant to this Order, Defendants are hereby Ordered to recognize, honor, and implement the terms of the October 31, 2013, Compact with the Chickasaw Nation and all of its terms, including the tax apportionment formulas, as if that Compact were entered with Plaintiffs. Further, the State shall withdraw any tobacco stamps issued inconsistently with the terms of the 2013 Compact.
The Court finds that any tax loss to the State is easily recoupable, and because this Order will expire in three weeks, in accordance with Fed. R. Civ. P. 65(c), Plaintiffs shall post a bond in the amount of $25.00 within three days of the date of this Order.

Prior post here.

Washington Dept. of Revenue Interim Guidance in Light of Chehalis v. Thurston County

November 19, 2013Matthew L.M. Fletcher2 Comments

Here:

Assessors — Interim Guidance 9th Circuit Court Decision — Memo Attachment

Here is the text:

Interim Guidance to County Assessors regarding the Application of the Federal Ninth Circuit Court of Appeals Decision in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization

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