Treatise on Federal, State and Indian Taxation

Authors

Hans Walker Jr., Americans for Indian Opportunity (AIO)
Ellen Kemper

Files

Description

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.

Publication Date

1983

Collection Document Type

Proposal-Research document

Collection Topics

Native American Studies

Keywords

Federal taxation, state taxation, tribal taxation, model tribal tax code, execution agreement, assurances

Disciplines

Indigenous Education

Recommended Citation

Walker, Hans Jr. and Ellen Kemper. "Treatise on Federal, State and Indian Taxation." (1983). https://digitalrepository.unm.edu/lhnac/58