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Smith & Jolly attorneys have dealt with numerous taxation issues on behalf of tribes, such as:

• The ability of tribes to tax individuals, entities, and property within the tribe's territory
• The authority of states to tax persons and property within the tribe's territory, including fuel taxes, sales taxes, cigarette taxes, and transaction privilege taxes
• Tribal exemptions from Federal Unemployment Taxes ("FUTA")
• Drafting of tax codes and tax administration codes on behalf of tribes
• The levying of fees on businesses and liquor wholesalers and retailers doing business within the tribe's territory

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INDIAN LAW UPDATES

Richardson Commits to "Prez on the Rez" and Other Candidates Considering

Democratic Presidential Candidate Bill Richardson, current governor of New Mexico, was the first to commit to participating in the first Indian country Democratic primary presidential debate, "Prez... more »

NIGC Case Involves Greater Issues than MICS Authority

The D.C. Circuit's decision holding that the NIGC lacks authority to fully regulate class III gaming involves a lot more than the limited issue raised in the litigation and determined by the courts. It... more »

Cobell v. Kempthorne, D.C. Dist. Ct. (a.k.a. "Indian Trust Litigation")

On July 11, 2006, the D.C. Circuit removed Judge Royce C. Lamberth from the case, claiming that he had shown too much bias against the Department of Interior.

Unfortunately, the Senate Committee on Indian... more »

Tsosie v. United States, 452 F.3d 1161 (10th Cir. 2006)

The family of a deceased member of the Navajo Nation filed an action against the United States claiming that the Indian Health Service ("IHS") was negligent in failing to diagnose the hantavirus. The Tenth... more »