Tribal power to tax non-Indian mineral lessees
Competition to secure mineral leases on tribal lands raises questions about the extent of tribal authority to protect its economic interests through taxation. The limits of tribal sovereignty have been tested in the courts since the early 1800s. A review of the case law history indicates that Indian tribes will have to rely on a statute or treaty rather than on inherent sovereignty for support in taxing non-indian leases. The problem of establishing a legal foundation comes from the tradition of piecemeal legislation covering oil and gas lease taxation and can only be adequately addressed by Congress. There is presently no power to tax unallotted tribal lands, although a case could be made for taxing surface mines and leases on allotted tribal lands. (DCK)
- OSTI ID:
- 5693761
- Journal Information:
- Nat. Resour. J.; (United States), Vol. 19:4
- Country of Publication:
- United States
- Language:
- English
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Terrestrial- Site Resource & Use Studies- (-1989)