AIS 631C - Taxation in Indian Country

Course information

Usually Offered: Spring
Course Description:

This course will examine the leading Native American tax cases. One-third of the class will address the policy, legal, and regulatory framework surrounding Native taxation including a case study of the Navajo Tax Commission. Two-thirds of the class will cover federal taxation of members and tribes, special federal rules, fishing rights, Indian Tax Status Act, tribal bonds, rapid depreciation rules, Indian jobs credit, and special rules for gaming; state taxation of tribes, members, and non-members and tribal taxation. Finally, a brief comparative analysis will be made with respect to taxation and First Nations in Canada.

College of Social and Behavioral Sciences