American Indian tribal taxation of energy resources

Journal Article · Thu Jul 01 00:00:00 EDT 1982 · Nat. Resour. J.; (United States)

OSTI ID:6659911

Redhorse, D; Smith, T R

Whether a tribe can tax is now but old rhetoric. How to tax has become the more crucial question. Tribes must develop taxing schemes that are reasonable and competitive. How public services are linked to taxation, as well as who are the recipients of those services, is weighed heavily in considering whether other taxing entities interfere with tribal governments. The Merrion Decision, which upheld the authority of a tribe to impose taxes on minerals extracted from tribal lands, serves as a milestone in Indian taxation; however, the decision itself pointed to possible pitfalls unless tribes judiciously exercise judgement in their use of the power to tax. 39 references.

• Research Organization: Council of Energy Resource Tribes, Englewood, CO
• OSTI ID: 6659911
• Journal Information: Nat. Resour. J.; (United States), Journal Name: Nat. Resour. J.; (United States) Vol. 22:3; ISSN NRJOA
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290400* -- Energy Planning & Policy-- Energy Resources
AMERICAN INDIANS
HUMAN POPULATIONS
INDIAN RESERVATIONS
LEGAL ASPECTS
MINORITY GROUPS
POPULATIONS
RESOURCE DEVELOPMENT
SEVERANCE TAX
TAXES