Legal Opinion
Opinion No. Oag 24-82, (1982)
Wisconsin Attorney General Reports
Decided March 10, 1982PublishedCited by 1 opinion
1Opinion of the Court
DANIEL G. SMITH, Administrator Income, Sales, Inheritance andExcise Tax Division Department of Revenue
You requested my opinion as to what lands are includable as Indian "reservations" for purposes of 68 Op. Att'y Gen. 151 (1979), and for other tax administration purposes. In 68 Op. Att'y Gen. 151 (1979), I noted that the United States Supreme Court has made clear that a general exemption from state taxes extends to Indian tribes and Indian persons within reservation boundaries. Where the burden of the tax sought to be imposed is on an Indian person or Indian tribe located within reservation…
2Cases cited15 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Donnelly v. United StatesSupreme Court of the United States · 1913
- Minnesota v. HitchcockSupreme Court of the United States · 1902
- United States v. SandovalSupreme Court of the United States · 1913
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