May 21, 2015

Bloomberg BNA publishes a new Tax Management Portfolio

Bloomberg BNA recently released a new State Tax Portfolio entitled State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties and Statutes (Multistate 1440, ISSN 1083-2289). Written by Professor Richard D. Pomp, of the University of Connecticut School of Law, the portfolio focuses on the Indian Commerce Clause and offers a detailed analysis and discussion of prominent U.S. Supreme Court cases and other seminal Indian tax cases. The portfolio identifies the applicable jurisprudents and rules governing the state taxation of Indians, tribes, and those doing business with them. A description and table of contents are available through the NILL catalog. For more information, or to purchase a copy of the portfolio, contact Bloomberg BNA.

screen shot of IRS web page
For those looking for information on federal taxation of Indian tribes, the IRS has a website with links to information on topics such as taxation of per capita payments from trust funds and income from casinos or natural resources, as well as a link to published guidance such as revenue rulings and private letter rulings.

May 15, 2015

NILL added new content to the Indian Law Bulletins on 5/15

* U.S. Courts of Appeals Bulletin
http://www.narf.org/nill/bulletins/cta/2015cta.html
Colbert v. United States (Self-Determination Contract; Wrongful Death)
City of Duluth v. Fond Du Lac Band of Lake Superior Chippewa (Indian Gaming - Tribal-State Contracts)
Yurok Tribe v. Department of the Interior (Self-Determination Contracts)

* State Courts Bulletin
http://www.narf.org/nill/bulletins/state/2015state.html
Loya v. Gutierrez (Indemnification; Tribal Police)

* United States Federal Trial Courts Bulletin
http://www.narf.org/nill/bulletins/dct/2015dct.html
Team Systems International, LLC v. Haozous (Second Amendment; Sovereign Immunity)
Bear v. The County of Jackson (Voting Discrimination; Equal Opportunity)

* News Bulletin
http://www.narf.org/nill/bulletins/news/currentnews.html
In the Tribal Government section, we feature an article legislation to reverse National Labor Relations Board jurisdictions over Indian tribal governments.

* Law Review & Bar Journal Indian Law Bulletin
http://www.narf.org/nill/bulletins/lawreviews/2015lr.html
One of the featured articles is on the topic of tribal disenrollment, and another is on a ruling in a class action law suit regarding Indian Child Welfare Act hearings.

* Regulatory Bulletin
http://www.narf.org/nill/bulletins/regulatory/2015fr.html
We feature proposed rules from the Department of Interior regarding exempting certain records in the Indian Arts and Crafts Board system of records from one or more provisions of the Privacy Act.

May 8, 2015

NILL added new content to the Indian Law Bulletins on 5/08

drawing of gavel
* U.S. Courts of Appeals Bulletin
http://www.narf.org/nill/bulletins/cta/2015cta.html
Wisconsin v. Ho-Chunk Nation (Indian Gaming - Electronic Poker; Tribal-State Compact)

* State Courts Bulletin
http://www.narf.org/nill/bulletins/state/2015state.html
J.N.T. v. Cullman County Department of Human Resources (Indian Child Welfare Act - Termination of Parental Rights)
Payton S. v. State of Alaska, Department of Health and Social Services (Indian Child Welfare Act - Termination of Parental Rights; Child in Need of Aid)
Lavallie v. Lavallie (Indian Child Welfare Act - Concurrent Jurisdiction)

* United States Federal Trial Courts Bulletin
http://www.narf.org/nill/bulletins/dct/2015dct.html
Jamul Action Committee v.  Chaudhuri ( Repatriation; Indian Gaming)
Navajo Health Foundation—Sage Memorial Hospital, INC. v. Burwell (Indian Health Service - Contracts; Indian Self Determination and Education Assistance Act)
Vogel v. CA Inc. (Labor & Employment - Race Discrimination)

* News Bulletin
http://www.narf.org/nill/bulletins/news/currentnews.html
In the Intergovernmental section, we feature an article on a ruling that may help increase tribal oil revenues.

* Law Review & Bar Journal Indian Law Bulletin
http://www.narf.org/nill/bulletins/lawreviews/2015lr.html
One of the articles discusses how Arizona v. California left an unwanted cloud over the Colorado river basin.

* Regulatory Bulletin
http://www.narf.org/nill/bulletins/regulatory/2015fr.html
We feature adopted rules of the Department of Interior relating to Indian oil valuation amendments.