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Tribal and state taxation of natural resources on Indian reservations

Journal Article · · Natural Resources and Environment
OSTI ID:48017
 [1]
  1. Whiteing & Thompson, Boulder, CO (United States)

Development of natural resources, including primarily energy resources, on Indian reservations has been significantly hampered by dual taxation - by tribes and states. The focus of tribes, states and industry has turnbed to potential legislative and other possible solutions. Discussed in the article are the following topics: Tribal taxation: tribal members, nonmembers on trust lands, nonmembers on fee lands; State taxation - Indian property, nonmembers; Alternatives to dual taxation - litigation, state-tribal cooperative agreements, new agreements for development, legislation.

OSTI ID:
48017
Journal Information:
Natural Resources and Environment, Journal Name: Natural Resources and Environment Journal Issue: 4 Vol. 7; ISSN 0882-3812; ISSN NRENEL
Country of Publication:
United States
Language:
English

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