Tribal severance taxes: outside the purview of the commerce clause

Journal Article · Wed Apr 01 04:00:00 EST 1981 · Nat. Resour. J.; (United States)

OSTI ID:6306400

Tixier, S

The issues surrounding severance taxes as a way to conserve nonrenewable resources and to compensate taxing entities for the depletion of their resources are illustrated in the case of Merrion vs Jicarilla Apache Tribe. The appeals court decision to uphold the soverign power of an Indian tribe to tax resource extraction has been granted a Supreme Court review. A district court found a 30% tax to be discriminatory and a violation of the commerce clause, but the decision was reversed by the appeals court. At issue is the relationship of a dual tribal and state power to tax. A decision that the tax is unconstitutional will mean that any taxing entity can impose up to 30% taxes on any event which precedes commerce. (DCK)

• OSTI ID: 6306400
• Journal Information: Nat. Resour. J.; (United States), Journal Name: Nat. Resour. J.; (United States) Vol. 21:2; ISSN NRJOA
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290400 -- Energy Planning & Policy-- Energy Resources
293000* -- Energy Planning & Policy-- Policy
Legislation
& Regulation
AMERICAN INDIANS
HUMAN POPULATIONS
INDIAN RESERVATIONS
LAWSUITS
LEGAL ASPECTS
MINORITY GROUPS
POPULATIONS
RESOURCE DEPLETION
SEVERANCE TAX
TAXES