AIS 631C - Taxation in Indian Country

Institution:

University of Arizona

Subject:

Description:

Description: This course will examine the leading Native American tax cases. One-third of the class will address the policy, legal, and regulatory framework surrounding Native taxation including a case study of the Navajo Tax Commission. Two-thirds of the class will cover federal taxation of members and tribes, special federal rules (fishing rights, Indian Tax Status Act, tribal bonds, rapid depreciation rules, Indian jobs credit, and special rules for gaming; state taxation of tribes, members, and non-members and tribal taxation. Finally, a brief comparative analysis will be made with respect to taxation and First Nations in Canada. Grading: Regular grades are awarded for this course: A B C D E. Prerequisite(s): For J.D. and AIS students, one of the following: Fed. Indian Law I, Indigenous Human Rights, Indigenous Peoples Law and Policy Clinic. Identical to: LAW 631C; LAW is home department. Usually offered: Spring.

Credits:

2.00 - 3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.arizona.edu

Phone Number:

(520) 621-2211

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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