Tag Archives: 25 CFR Part 162

Federal Court Allows Riverside County Possessory Interest Tax on Agua Caliente

Here is the order in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.): 163 DCT Order Briefs here.

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , | Leave a comment

Federal Court Rejects Equitable Defenses in Agua Caliente Water Case

Download Minute Order Granting Plaintiffs Motions for Partial Summary Judgment here. Previous documents posted here.

Posted in Author: Sarah Donnelly, Research, taxation | Tagged , , , , | Leave a comment

Federal Court Allows Agua Caliente Possessory Tax Challenge to Proceed

Here is the opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.): DCT Order Briefs here.

Posted in Author: Matthew L.M. Fletcher, Research, taxation | Tagged , , , , | Leave a comment

Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax

Here is the opinion in Seminole Tribe of Florida v. Stranburg. An excerpt: Benjamin Franklin said, “[I]n this world nothing can be said to be certain, except death and taxes.” He was almost right. As this case illustrates, even taxes … Continue reading

Posted in Author: Matthew L.M. Fletcher, Research, taxation | Tagged , , , , , | 3 Comments

Eleventh Circuit Briefs in Seminole Tribe Rental and Gross Receipts Tax Challenge

Here: Florida Opening Brief Seminole Answer Brief Reply brief TK Lower court materials here.

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , , | 3 Comments

Live CLE Webinar: Update on State Taxation of Tribal Leased Lands: The New Leasing Regulations | February 25

This webinar explore the effect of the new Interior regulations excluding state taxes on business leases in Indian Country. The panel will describe recent changes to the regulations and chart the course of the litigation ongoing in several states over … Continue reading

Posted in Author: Matthew L.M. Fletcher, Regulations, taxation | Tagged , , , | Leave a comment

Opening Eleventh Circuit Brief in Seminole Tribe Rental and Gross Receipts Tax Challenge

Here: Florida Opening Brief Lower court materials here.

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , , | Leave a comment

National Intertribal Tax Alliance Amicus Materials in Agua Caliente v. Riverside County (Part 162 Leasing Regs)

From NITA: Agua Caliente Band of Cahuilla Indians v. Riverside County, et al, 5:14-cv-00007-DMG-DBT (United States District Court, Central District of California).  The Aqua Caliente Tribe filed this civil action against Riverside County to stop the collection of taxes on Indian … Continue reading

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , , , , , | Leave a comment

Updated Materials in Agua Caliente Tax Matter — Updated 9/10/14

Here are the new materials in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.): 42-1 Defendants’ Motion for Judgment on the Pleadings 43 Agua Caliente Response 45 Defendants’ Reply Prior materials here. Update w/ additional materials: 34 … Continue reading

Posted in Author: Matthew L.M. Fletcher, Research, taxation | Tagged , , , , , | 3 Comments

Federal Court Holds that Federal Indian Country Leasing Regs Preempt State Rental and Utility Taxes

Here are the materials in Seminole Tribe of Florida v. State of Florida (S.D. Fla.): 59 Seminole Motion for Summary J 61 Florida Motion for Summary J 66 Florida Response 68 Seminole Response 70 Florida Reply 71 Seminole Reply 84 … Continue reading

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , | 2 Comments