indian taxation

Amicus Briefs Supporting Ute Mountain Ute Tribe Supreme Court Petition

Matthew L.M. Fletcher

Here:

CERT Amicus Brief

NCAI Amicus Brief

New Mexico Cert Opp in Ute Mountain Ute Case

Matthew L.M. Fletcher

Here:

NM Cert Opp

Oneida’s Tax Claims against New York Dismissed without Prejudice

Matthew L.M. Fletcher

Here are the materials on remand from the Second Circuit in Oneida Indian Nation v. Paterson (N.D. N.Y.):

DCT Order Dismissing without Prejudice

OIN Motion to Dismiss without Prejudice

NY Opposition to OIN Motion

NY Motion for Summary J

OIN Opposition to NY Motion

NY Reply

The Second Circuit’s remand and materials are here.

Update in Northern Arapaho Tribe v. Harnsberger (Suit to Oppose State Taxes)

Matthew L.M. Fletcher2 Comments

Here are the appellee briefs (the appellant brief is here):

Fremont County Appellee Brief

Wyoming Appellee Brief

Eastern Shoshone Brief

US Brief

Rainbird Sentencing (Conviction for Selling Smokes in N.M. without a Tax Stamp)

Matthew L.M. Fletcher

Here:

Paul Rainbird Sentencing

The sentencing memoranda are here.

Arizona Appellate Court Decides Non-Indian Tax Case arising on Indian Lands

Matthew L.M. Fletcher2 Comments

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

Here is the taxpayer’s position (which the court rejected):

In November 2001, South Point informed the Department of its legal position that based on the lease with the Tribe, the personal property at the facility “is not subject to Arizona’s property tax.” As to the Department’s request to visit the facility, South Point stated that the request “would have to be approved by the Tribe” and that “the Tribe does not want the Department of Revenue purporting to exercise its jurisdiction on the Tribe’s sovereign lands.”

 

Ute Mountain Ute Tribe Cert Petition in Natural Resources Tax Case

Matthew L.M. Fletcher

Here are the materials:

Final UMUT Petition for Certiorari

Appendix – Final

The questions presented are:

1. Does a state have the power to tax minerals production within the territorial boundaries of an Indian nation when the state provides no services in that location whatsoever, and where the tribe’s members cannot even vote in that state’s elections, amounting to taxation without representation?

2. Does Cotton Petroleum Corp. v. New Mexico, 490 U.S. 163 (1989), permit New Mexico to tax oil and gas operators’ activities on Indian trust land even where, as here, “the State has nothing to do with the on-reservation activity,
save tax it”?

Tenth Circuit materials are here.

Cook Inlet Regional Corp. Tax Suit against Chickaloon Native Village

Matthew L.M. Fletcher

Here:

CIRI Complaint

Judge Lamberth Enjoins PACT Act in Gordon v. Holder

Matthew L.M. Fletcher4 Comments

Here is the BLT coverage. And the materials:

Gordon Motion for PI

USA Response

City of New York Amicus Brief

Convenience Stores Amicus Brief

Public Citizen Litigation Group Amicus

Gordon Reply [includes significant attachments]

USA Reply

DCT Order Enjoining PACT Act

Federal Sentencing of New Mexico Indians Convicted of Selling Smokes without State Tax Stamp

Matthew L.M. Fletcher1 Comment

Here are the materials in United States v. Rainbird (D. N.M.):

Rainbird Sentencing Memorandum

Ortiz Sentencing Memorandum