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- Title
STEALING FROM THE POOR TO GIVE TO THE RICH: WHY NEW YORK SHOULD ABANDON ATTEMPTS TO COLLECT FUEL TAXES ON RESERVATIONS.
- Authors
Tingley, Jonathan B.
- Abstract
Examines whether New York should impose and collect sales and excise taxes on fuel sold by reservation businesses to nonmembers. Assessment of Indian reservations in New York; Authority of the state to impose taxes on Indians and non-Indians, on- and off-reservation; Discussion on treaties and precedents on taxation; Overview of New York's taxing scheme and failed attempt at reservation taxation.
- Subjects
TAX laws; SALES tax laws; EXCISE tax laws; NATIVE American reservations; NEW York state politics &; government, 1951-; LAW
- Publication
Albany Law Review, 2005, Vol 69, Issue 1, p357
- ISSN
0002-4678
- Publication type
Article