C.F.R. » Title 25 » CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR › SUBCHAPTER H—LAND AND WATER › PART 162—LEASES AND PERMITS › Subpart A—General Provisions

25 C.F.R. § 162.017

What taxes apply to leases approved under this part?

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(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 charge (e.g., business use, privilege, public utility, excise, gross revenue taxes) imposed by any State or political subdivision of a State. Activities may be subject to taxation by the Indian tribe with jurisdiction.

(c) Subject only to applicable Federal law, the leasehold or possessory interest is not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State. Leasehold or possessory interests may be subject to taxation by the Indian tribe with jurisdiction.

Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 2013–2024 · leading case: Agua Caliente Band of Cahuilla Indians v. Riverside County
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Agua Caliente Band of Cahuilla Indians v. Riverside County (2016) cacd · cites it 11× “] On August 27, 2014, the Court ordered supplemental briefing from both parties on arguments raised for the first time in Defendants’ Reply, namely that 25 C.F.R. § 162.017 (c) is invalid because it exceeds the authority of the Bureau of Indian Affairs, and that 25 C.”
Desert Water Agency v. United States Department of the Interior (2017) ca9 · cites it 4× “Among the new regulations is 25 C.F.R. § 162.017 , entitled ‘What taxes apply to leases approved under this part?” The relevant subsection states that, “[s]ubject only to applicable Federal law, the leasehold or possessory interest is not subject to any fee, tax, assessment,…”
Seminole Tribe of Florida v. Marshall Stranburg (2015) ca11 · cites it 2× “Included among those regulations is a section entitled “What taxes apply to leases approved under this part?” 25 C.F.R. § 162.017 . That section expressly provides that “activities under a lease conducted on the leased premises” are not subject to state taxation, id.”
Seminole Tribe v. Florida (2014) flsd · cites it 6× “The Secretary concluded that “[t]he Federal statutory scheme for Indian leasing is comprehensive, and accordingly precludes State taxation [of Indian leases].”
PICKEREL LAKE v. DAY COUNTY, SOUTH DAKOTA (2020) sd · cites it 2× “-3- #29066, #29074, #29082 the Plaintiffs pointed to 25 C.F.R. § 162.017 (a) (a regulation promulgated by the BIA) to support their claim of express preemption or field preemption.”
Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization (2013) ca9 “25 C.F.R. § 162.017 (a). Because this regulation "merely clarifies and confirms” what § 465 "already conveys,” we need not reach the applicability of this regulation or the level of deference owed to the Bureau of Indian Affairs in this context.”
Phillip Edward Sifferman, V. Chelan County (2021) washctapp · cites it 5× “9 8 The taxpayers argue that 25 C.F.R. § 162.017 independently establishes that federal law preempts the REET imposed in this case.”
South Point v. Ador (2024) arizctapp · cites it 3× “¶21 South Point relies on United States Department of the Interior/BIA regulations—and specifically 25 C.F.R. § 162.017 (a)—as support for its preemption argument.”
South Point v. Ador (2021) arizctapp · cites it 2× “25 C.F.R. § 162.017 ; see Residential, Business, and Wind and Solar Resource Leases on Indian Land, 77 Fed.”
Seminole Tribe of Florida v. Marshall Stranburg (2015) ca11 “§ 415 and 25 C.F.R. § 162.017 prohibit the imposition of the Rental Tax to the Ark leases.”
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