Abstract
Indian tribal sovereign authority to tax nonmembers on commerce or on contacts with Indian land is significant because resources on and around this land have vast economic development potential. Historically, tribes have not exercised their taxation authority over nonmembers to the fullest extent. The fact, however, that two United States Supreme Court opinions in four years have addressed issues relating to tribal taxation authority over nonmembers may indicate that some tribes are finding an effective revenue-raising measure in the imposition of a tax on nonmembers who are developing resources on or around their land. These nonmembers, who must have access to Indian land or transportation rights across it to make development in adjacent areas profitable, legitimately may be concerned about exposure to burdensome taxation.
Recommended Citation
Fulwood, S. Leigh
(1986)
"Of Tribes and Taxes: Limits on Indian Tribal
Power to Tax Nonmembers,"
Utah Law Review: Vol. 1986:
No.
4, Article 3.
Available at:
https://dc.law.utah.edu/ulr/vol1986/iss4/3