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This is a copy of the Indian Tax Rules: A treatise on federal, state, and tribal taxation prepared for AIO by Hans Walker Jr. Attorney at Law Seneca Law Office and researched by Ellen Kemper, Esquire. In short, this proposed work is about exemptions and immunities as they apply to Indians vis-à-vis Federal and State tax authorities. With respect to tribal taxation, this work attempts to explain the workings of sovereign authority which is distinctly separate in terms of constitutional basis for that power, from both the federal and state governments. Copies of applications for federal assistance, communications, budgets, and appendixes are included.
Collection Document Type
Native American Studies
Federal taxation, state taxation, tribal taxation, model tribal tax code, execution agreement, assurances
Walker, Hans Jr. and Ellen Kemper. "Treatise on Federal, State and Indian Taxation." (1983). https://digitalrepository.unm.edu/lhnac/58