Legal Opinion
Opinion No. (1998)
Nebraska Attorney General Reports
Decided January 20, 1998Published
1Opinion of the Court
REQUESTED BY: M. Berri Balka State Tax Commissioner You have requested our opinion concerning whether Nebraska's cigarette tax may be imposed on cigarettes manufactured by the Omaha Tribe of Nebraska and sold by the Tribe on its reservation in Nebraska.
I. FACTS
A. The Omaha Tribe's Cigarette Manufacturing Plant.
The Omaha Tribe of Nebraska [the "Tribe"] is a federally recognized Indian Tribe organized pursuant to the Indian Reorganization Act of 1934, 25 U.S.C. § 476, under a Constitution and Bylaws ratified by the members of the Tribe on February 15, 1936, and approved by the Secretary of the…
2Cases cited22 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
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