Indian Taxation
Law
February 27 - 28 |
Las Vegas, NV | Hard Rock Hotel
(4455 Paradise Road, Las Vegas, NV 89109)
For a rate of $79 call 800-693-7625 by January 20th and mention Falmouth Institute.
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$804 |
As sovereign governments, Indian tribes have the power to impose
taxes on people and activities within their territories. At the same time,
the Internal Revenue Service is claiming the authority to tax certain
benefits that tribes provide to members, such as per capita payments.
Further complicating matters, tribal governments must fight a relentless
barrage of taxation efforts
by powerful congressional
representatives, as
well as state and local governments.
U.S. Supreme
Court decisions have only
raised more questions and
posed more challenges for tribal leaders and representatives.
With the intricacies of Indian taxation increasing, you need to arm
yourself with the most up-to-date information about this complex
area of Indian law. During this class, you’ll discuss your tribe’s taxing
authority, tribal tax code development and federal laws that formulate
these policies. You’ll learn about the treatment of tribes under the
federal Internal Revenue Code (IRC) and examine the most recent Supreme
Court decisions regarding taxation and the threat of congressional
attempts to allow the taxation of tribes.
Your registration fee includes a manual and a CD featuring case law,
relevant IRS documents and other resources.
Please click here to view the brochure.
Topics that will be covered include:
General Principles and Definitions
- The power to tax
- Goals of taxation
- Conflicts and goals
Federal Policy Periods
- Federal policy periods
- Definitions
Federal Taxes
- Federal taxation of individual Indians
- The general rule
- Exceptions to the general rule
- Federal taxation of Indian estates
- IRS Doctrine of General Welfare
- Federal income taxation and Indian tribes
- Other federal taxes imposed on tribes:
- Employment and/or withholding taxes
- Federal excise tax
- Native American arts and crafts
- Case studies (Revenue Ruling 67-284; Revenue
Ruling 59-354)
State Taxes
- Required program reports
- Infringement
- Federal preemption
- Tribal preemption
- Indian Commerce Clause
- P.L. 83-280
- The “geographical component”
- Legal and economic incidence of taxes
- State income tax case law
- State sales and excise tax case law
- Shifting legal incidence to the non-Indian
- State authority to impose tax collection on
reservation land
- The dominance of federal preemption
- State taxation of Indian property
- Estate and inheritance taxes
- Taxing tobacco purchased via the Internet
- Real property taxes
- Tax agreements
- Tax-exempt bonds
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Tribal Taxes
- The need and the power to tax
- Exercising the power to tax
- Providing service to non-Indians
- The preemptive power of tribal taxes
- Attempts to limit tribal taxing power — the Commerce Clause and other arguments
- Equal protection
- Tribal tax considerations
- Types of taxes
- Tribal legal authority to enact specific taxes
- Administration and payment
- Tourism tax
Taxation of Tribal Fringe Benefits
- Gifts of nominal value
- Employee achievement awards
- Fringe benefits
- Vehicles for business and personal use
- Insurance and health benefits
- Sick pay plans and reporting
- Cafeteria and dependent assistance plans
- Adoption assistance plans
- Employee meals and lodging
- Educational assistance
- Scholarships and fellowships
- 401(k) plans
- Per capita payments
- Taxability of travel expenses
- Non-vouchered travel expenses
Relevant Court Cases
- Wagnon v. Prairie Band Potawatomi Nation
- Sherrill v. Oneida Indian Nation of New York
- Impact of cases on Indian taxation issues
- Tobacco tax cases
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