Oklahoma Tax Commission v. Sac & Fox Nation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that whether a state may exercise taxing authority over plaintiff tribal members depends on whether they live in Indian country
• holding that whether a state ' may exercise taxing authority over plaintiff tribal members depends on whether they live in Indian country
• holding that states do not have jurisdiction to tax tribal members who live and work in Indian country, whether the particular territory consists of a formal or informal reservation, allotted lands, or dependent Indian communities, absent explicit congressional direction to the contrary
• questioning the validity of a state motor vehicle excise tax and registration fee as applied to a tribe and its members
• remanding for a determination of “whether the tribal members on whom Oklahoma attempts to impose its income and motor vehicle fuel taxes live in Indian country”
• stating, “[a]bsent explicit congressional direction to the contrary, we presume against a State’s having the jurisdiction to tax within Indian country”

Source: CourtListener parenthetical corpus (CC0).