The 10th Circuit Court of Appeals ruled April 5 that the Choctaw and Chickasaw tribes must pay federal wagering and occupational excise taxes on pull-tabs sold at all for-profit tribal businesses including gaming centers, tobacco shops and convenience stores. In 1996, the IRS informed both Nations that they owed back taxes. After paying a small portion of the taxes, both tribes filed for a refund, and proceeded to court. The federal courts have twice ruled against the tribes in this matter. The tribes believe that pull-tabs are not taxable wagers because a tribe is not the same as a person under federal law, and the self-government treaties signed in the 19th century do not allow for imposition of such taxes on Indian Tribes. Gov Bill Anoatubby of the Chickasaw Nation says that his Tribe will likely appeal the decision to the Supreme Court. Get the Story:
The full text of the article is available from the Daily Oklahoman Archives. Relevant Links:
10th Circuit Court of Appeals. The cases are Chickasaw Nation v. US (No. 99-7042) and Choctaw Nation v. US (No. 99-7072).
The Official Web site of The Choctaw Nation of Oklahoma
The Official Website of The Chickasaw Nation
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