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TUESDAY, DECEMBER 3, 2002

The Supreme Court on Monday rejected an attempt by state of Montana to tax an Indian-owned business.

The move affirms a state ruling in favor of a farm business on the Fort Peck Reservation. A 6-1 decision by the Montana Supreme Court said the state's tax was "an infringement on inherent tribal authority."

The decision applies to Flat Center Farms Inc., which is owned by an Indian couple. The Murrays paid their tax bill and are entitled to a refund.

Other Indian-owned businesses that incorporate on tribal land and do business within reservation borders are also exempt from the tax, the state court ruled.

Relevant Documents:
Flat Lower Court Ruling: Center Farms, Inc. v State of Montana No. 00-358 | Montana Supreme Court Briefs | Supreme Court Docket Sheet: No. 02-464

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Mont. argues right to tax Indian business (10/22)
Mont. court strikes down state taxation (06/26)