Tribal Taxation

We have frequently provided special counsel services to tribes or tribal tax commissions in the area of tribal taxation and have assisted private entities in understanding the consequences of tribal taxation. We have broad experience in drafting tribal tax ordinances and regulations, negotiating with state governments on tax collection agreements, analyzing the liability of tribes and their members for state and federal taxes, litigating against states and private interests on tribal jurisdiction issues, and representing tribal tax agencies in administrative proceedings against protesting taxpayers. We have prepared numerous tribal codes enacting severance taxes, property taxes, fuel taxes, and sales taxes, and have assisted in the implementation and enforcement of those codes. We have created, implemented, and helped to regulate tribal tax programs and have served as tax counsel on gross receipts and construction taxes, utility and possessory interest taxes, and oil and gas taxes. We have over the years dealt with gasoline and cigarette tax issues in New Mexico, in conjunction with the New Mexico Native American Petroleum Coalition.