25 U.S.C. § 398c
Taxes
Taxes may be levied and collected by the State or local authority upon improvements, output of mines or oil and gas wells, or other rights, property, or assets of any lessee upon lands within Executive order Indian reservations in the same manner as such taxes are otherwise levied and collected, and such taxes may be levied against the share obtained for the Indians as bonuses, rentals, and royalties, and the Secretary of the Interior is hereby authorized and directed to cause such taxes to be paid out of the tribal funds in the Treasury: Provided, That such taxes shall not become a lien or charge of any kind against the land or other property of such Indians.
Notes of Decisions
Cited in 7
cases, 1980–2015 · leading case: Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982).
Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982). “1347 , 25 U. S. C. §398c (permitting state taxation of mineral production on Indian reservations)-(1927 Act).”
Cotton Petroleum Corp. v. New Mexico, 490 U.S. 163 (1989). “(part 2) 1347, 25 U. S. C. § 398c. Thus, at least as to Executive Order reservations, state taxation of nonmember oil and gas lessees was the norm from the very start.”
Merrion v. Jicarilla Apache Tribe, 617 F.2d 537 (10th Cir. 1980). “Based upon these findings the trial court held that (1) neither tribal sovereignty nor the Indian Reorganization Act of 1934 empower the Tribe to enact the tax; (2) 25 U.S.C. § 398c grants the State of New Mexico the exclusive right to tax lessees; and (3) the tax discriminates…”
Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015). “§ 398 ; 25 U.S.C. § 398c. These express authorizations in 1924 and 1927 were in line with the earlier doctrine.”
Southland Royalty Co. v. Navajo Tribe of Indians, 715 F.2d 486 (10th Cir. 1983). “The secretarial approval required by the Jicarilla Constitution was not the only factor mentioned in Merrion on the point of federal regulation and preemption of the tribe’s power to tax. State taxation might cause similar disruptions of federal policy, and the Court in Merrion…”
Texaco, Inc. v. San Juan Cnty., 869 P.2d 942 (Utah 1994). “244 (codified at 25 U.S.C. § 398 ). Furthermore, in 1927, Congress expressly provided for taxation on leases within reservations created by executive order.”
Seminole Tribe of Florida v. Marshall Stranburg (11th Cir. 2015). “§ 398 ; 25 U.S.C. § 398c. These express authorizations in 1924 and 1927 were in line with the earlier doctrine.”
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