51 Cited authorities

  1. Nevada v. Hicks

    533 U.S. 353 (2001)   Cited 401 times   1 Legal Analyses
    Holding that a tribal court lacked jurisdiction over claims asserted against state officials who executed a search warrant on tribal land to search for evidence of an off-reservation crime
  2. White Mountain Apache Tribe v. Bracker

    448 U.S. 136 (1980)   Cited 548 times   13 Legal Analyses
    Holding that state taxes imposed on on-reservation logging and hauling operations by non-Indian contractor are invalid under the interest-balancing test
  3. Washington v. Confederated Tribes

    447 U.S. 134 (1980)   Cited 512 times   2 Legal Analyses
    Holding that tribal sovereignty is "dependent on, and subordinate to" the Federal Government
  4. McClanahan v. Arizona State Tax Comm'n

    411 U.S. 164 (1973)   Cited 637 times
    Holding that state taxes are not applicable to Indians on reservations absent congressional consent
  5. Mescalero Apache Tribe v. Jones

    411 U.S. 145 (1973)   Cited 502 times   3 Legal Analyses
    Holding that state could collect sales tax from ski resort owned by tribe that was located outside reservation's borders
  6. Williams v. Lee

    358 U.S. 217 (1959)   Cited 714 times
    Holding the state courts lacked jurisdiction over dispute between non-Indian, on-reservation retailer and Indian debtors
  7. Oklahoma Tax Comm'n v. Chickasaw Nation

    515 U.S. 450 (1995)   Cited 169 times   1 Legal Analyses
    Holding that state could not apply its motor fuels tax to fuels sold by tribe in Indian country
  8. Cotton Petroleum Corp. v. New Mexico

    490 U.S. 163 (1989)   Cited 184 times
    Holding that the state's regulation of oil-well spacing and integrity meant that federal regulation, while extensive, was not exclusive
  9. United States v. New Mexico

    455 U.S. 720 (1982)   Cited 202 times
    Holding that similar contracts between the Government and a private contractor pertaining to construction and repair work at a nuclear facility did not make contractors "instrumentalities" or "alter ego" of the Government
  10. Kerr v. Kerr

    516 U.S. 868 (1995)   Cited 124 times   1 Legal Analyses
    Holding that revenue overstatement by reporting consignment transactions as sales is materially false and misleading
  11. Section 2701 - Findings

    25 U.S.C. § 2701   Cited 817 times   19 Legal Analyses
    Finding that “[f]ederal courts have held that section 81 of this title requires Secretarial review of management contracts dealing with Indian gaming, but does not provide standards for approval of such contracts”
  12. Section 461 - Transferred

    25 U.S.C. § 461   Cited 423 times   1 Legal Analyses
    Prohibiting allotment of reservation lands to individual Indians
  13. Section 450 - Transferred

    25 U.S.C. § 450   Cited 284 times   1 Legal Analyses
    Proclaiming that "prolonged Federal domination . . . has served to retard rather than enhance the progress of Indian people and their communities by depriving Indians of the full opportunity to develop leadership skills crucial to the realization of self government"
  14. Section 415 - Leases of restricted lands

    25 U.S.C. § 415   Cited 102 times   3 Legal Analyses
    Providing for the Secretary of Interior's approval of Indian leases
  15. Section 396a - Leases of unallotted lands for mining purposes; duration of leases

    25 U.S.C. § 396a   Cited 69 times   1 Legal Analyses
    Requiring that the Secretary of the Interior approve mineral leases
  16. Section 261 - Power to appoint traders with Indians

    25 U.S.C. § 261   Cited 68 times   1 Legal Analyses

    The Commissioner of Indian Affairs shall have the sole power and authority to appoint traders to the Indian tribes and to make such rules and regulations as he may deem just and proper specifying the kind and quantity of goods and the prices at which such goods shall be sold to the Indians. 25 U.S.C. § 261 Aug. 15, 1876, ch. 289, §5, 19 Stat. 200. EXECUTIVE DOCUMENTS TRANSFER OF FUNCTIONSFor transfer of functions of other officers, employees, and agencies of Department of the Interior, with certain

  17. Section 1451 - Congressional declaration of policy

    25 U.S.C. § 1451   Cited 55 times   1 Legal Analyses

    It is hereby declared to be the policy of Congress to provide capital on a reimbursable basis to help develop and utilize Indian resources, both physical and human, to a point where the Indians will fully exercise responsibility for the utilization and management of their own resources and where they will enjoy a standard of living from their own productive efforts comparable to that enjoyed by non-Indians in neighboring communities. 25 U.S.C. § 1451 Pub. L. 93-262, §2, Apr. 12, 1974, 88 Stat. 77

  18. Section 82.08.050 - Buyer to pay, seller to collect tax-Statement of tax-Exception-Penalties

    Wash. Rev. Code § 82.08.050   Cited 46 times

    (1) The tax imposed in this chapter must be paid by the buyer to the seller. Each seller must collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the schedule of collections adopted by the department under the provisions of RCW 82.08.060. (2) The tax required by this chapter, to be collected by the seller, is deemed to be held in trust by the seller until paid to the department. Any seller who appropriates or converts the tax collected to the

  19. Section 82.04.250 - Tax on retailers

    Wash. Rev. Code § 82.04.250   Cited 41 times

    (1) Upon every person engaging within this state in the business of making sales at retail, except persons taxable as retailers under other provisions of this chapter, as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of 0.471 percent. (2) Upon every person engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW

  20. Section 82.12.020 - Use tax imposed

    Wash. Rev. Code § 82.12.020   Cited 32 times
    Explaining that use tax applies to the value of the article used
  21. Section 162.017 - What taxes apply to leases approved under this part?

    25 C.F.R. § 162.017   Cited 11 times   4 Legal Analyses

    (a) Subject only to applicable Federal law, permanent improvements on the leased land, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State. Improvements may be subject to taxation by the Indian tribe with jurisdiction. (b) Subject only to applicable Federal law, activities under a lease conducted on the leased premises are not subject to any fee, tax, assessment, levy, or other

  22. Section 162.006 - To what types of land use agreements does this part apply?

    25 C.F.R. § 162.006   1 Legal Analyses

    (a) This part applies to leases of Indian land entered into under 25 U.S.C. 380 , 25 U.S.C. 415(a) , and 25 U.S.C. 4211 , and other tribe-specific statutes authorizing surface leases of Indian land with our approval. (b) This part does not apply to: (1) Land use agreements entered into under other statutory authority, such as the following: This part does not apply to . . . which are covered by . . . (i) Contracts or agreements that encumber tribal land under 25 U.S.C. 81 25 CFR part 84 . (ii) Traders'