As a Cherokee Nation Tribal Citizen and an Oklahoma resident, I, Joseph Price, have filed a lawsuit against the Oklahoma Tax Commission to challenge their unfair and unlawful tax practices. This case is essential for defending the rights of Native Americans in Oklahoma, especially in light of key legal precedents like McGirt v. Oklahoma (2020) and Oklahoma Tax Commission v. Sac and Fox Nation (1993).
These decisions affirm that Native American reservations, including those in Oklahoma, were never disestablished, meaning the state lacks the authority to impose taxes on tribal members living and working within these reservations. This blog post outlines the legal arguments and significant court decisions that support my case.
Background of the Lawsuit
The Oklahoma Tax Commission has a history of overstepping its authority by imposing taxes on tribal members who live and work within Indian country, despite clear legal precedents that prohibit such actions. My lawsuit challenges these practices, arguing that they violate federal law, infringe on tribal sovereignty, and unfairly target Native American communities.
Key Legal Grounds for the Lawsuit
Violation of Federal Law and Tribal Sovereignty:
The 1993 U.S. Supreme Court decision in Oklahoma Tax Commission v. Sac and Fox Nation established that Oklahoma cannot impose state income or motor vehicle taxes on tribal members who live and work in Indian country. This ruling affirmed that reservations remain intact unless explicitly disestablished by Congress, meaning the state lacks jurisdiction over these lands for tax purposes. My lawsuit argues that the Oklahoma Tax Commission continues to violate this principle by unlawfully taxing tribal members, infringing on the sovereignty of the Cherokee Nation and other tribes in Oklahoma.
The 2020 Supreme Court decision in McGirt v. Oklahoma further strengthens this argument by confirming that the Muscogee (Creek) Nation's reservation was never disestablished. This ruling has broad implications, as it supports the assertion that Oklahoma does not have jurisdiction over criminal and civil matters involving tribal members on these lands, including taxation. The principles established in McGirt apply to all federally recognized tribes in Oklahoma, including the Cherokee Nation, reinforcing that state taxation within reservation boundaries is unlawful without explicit congressional approval.
Due Process and Equal Protection:
The lawsuit also contends that the Oklahoma Tax Commission’s practices violate the due process and equal protection rights of tribal members. By imposing taxes that are not legally justified, the state is engaging in discriminatory practices that disproportionately affect Native American communities.
Documents Filed and Current Status
Complaint Filed (09/03/2021): The initial complaint, filed on September 3, 2021, outlines the violation of federal law, specifically referencing the Sac and Fox Nation case and the McGirt decision. It details how the Oklahoma Tax Commission’s actions contravene established legal principles, particularly in their application of state taxes on tribal members within reservation boundaries.
Defendant's Motion to Dismiss (10/15/2021): The Oklahoma Tax Commission filed a motion to dismiss the case, arguing that it should not proceed to trial. This motion is currently under consideration, with a hearing held on December 7, 2021, where arguments were presented but the court deferred its ruling, holding the motion in abeyance.
Request for Temporary Injunction (05/29/2024): I filed a motion seeking a temporary injunction to prevent the Oklahoma Tax Commission from continuing the disputed tax practices while the case is being adjudicated. This injunction is crucial to protecting the rights of tribal members during the ongoing legal proceedings.
Supplemental Brief (07/25/2024): In support of my request for equitable tolling, I filed a supplemental brief to address any potential procedural delays and ensure that the timeline for my case is fair and just. Equitable tolling could be necessary to extend deadlines impacted by these delays, allowing for a thorough and fair adjudication of the case.
This lawsuit is about more than just taxes; it’s about protecting the sovereignty and rights of Native American communities in Oklahoma. By standing together, we can ensure that the principles established in Oklahoma Tax Commission v. Sac and Fox Nation and McGirt v. Oklahoma are upheld and that the Oklahoma Tax Commission is held accountable for its actions.
Thank you for your support.
Joseph Price
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