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Indian Law Blog

Category Archives: Tax

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Chehalis Tribe Wins Tax Dispute!

Posted in Tax
In another example of the changing tides in Indian tax law, the Washington State Thurston County Board of Equalization recently ruled in favor of the Chehalis Tribe on a tax appeal related to personal property belonging to tribal and non-tribal entities.[1] The matter arose through CTGW, LLC (“CTGW”), an organization jointly owned by the Chehalis … Continue Reading

A Changing Landscape for Property Taxes on Tribal Lands

Posted in Tax
Friends, after many many years of advocating for the right of tribes to tax non-tribal businesses or vendors on tribal land, Indian Country is finally seeing some momentum.  With the passage of the 2014 Tribal General Welfare Exclusion Act , the IRS will no longer be able to tax individual Indians who receive the benefit … Continue Reading

IRS Issues Final General Welfare Exclusion Guidance

Posted in Legal Update, NAFOA, Quick Update, Tax
 Today, the IRS issued Rev. Proc 2014-35 “Application of the General Welfare Exclusion to Indian Tribal Government Programs that Provide Benefits to Tribal Members”.  The Guidance recognizes the inherent sovereignty of Tribes and the importance of excluding certain benefits from individual tribal income tax.  The Final Guidance states: The Service has consistently concluded, however, that … Continue Reading

Per Capita Distributions: IRS Notice 2014-17

Posted in Tax
Great post written by Larry Brant on Larry’s Tax Law on the IRS recent Interim Guidance on regarding whether per capita distributions from interests in trust lands, trust resources or trust assets would be considered taxable income.  NOTE – this is NOT referring to gaming revenue per capita distributions which IS taxable income.  This Guidance applies … Continue Reading

The Great Wolf Property Tax Debate Resolved

Posted in Tax
The Great Wolf Property Tax Debate Resolved: Improvements on Leased Tribal Trust Land Exempt from Property Taxes Imposed by State and Local Governments A new level of certainty has emerged for businesses leasing trust land in Indian country: Federal case law and regulations have established that improvements on tribal trust land are exempt from state … Continue Reading