Abstract
In Cotton Petroleum Corp. v. New Mexico, the United States Supreme Court upheld oil and gas severance and production taxes imposed by the State of New Mexico against a non-Indian producer operating on an Indian reservation. The Court upheld the state taxes even though the tribe imposed severance taxes on the same activity. Although the Court has upheld the power of an Indian tribe to impose severance taxes on oil and gas producers doing business on a reservation, before Cotton the Court had not decided squarely whether a state may concurrently levy such taxes. Directed at state taxes rather than the taxes imposed by an Indian tribe, Cotton represents the oil and gas industry's most recent attempt to free reservation oil and gas production from the burden of double taxation.
Recommended Citation
Crawford, Katherine B.
(1989)
"State Authority to Tax Non-Indian Oil & Gas Production on Reservations: Cotton Petroleum Corp. v. New Mexico,"
Utah Law Review: Vol. 1989:
No.
2, Article 4.
Available at:
https://dc.law.utah.edu/ulr/vol1989/iss2/4