mcclanahan presumption

McClanahan presumption. The presumption that the states do not have jurisdiction to tax members of a Native American tribe who live or work on tribal land. • The presumption is not limited to tribal members who live or work on a formal reservation. Instead, it includes those who live or work on informal reservations, in dependent tribal communities, and on tribal allotments. McClanahan v. Arizona Tax Comm’n, 411 U.S. 164, 93 S.Ct. 1257 (1973). [Cases: Taxation 181, 940. C.J.S. Indians §§ 131–132; Taxation §§ 256–258, 301–302, 1702.]

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词条贡献者

资深译员Pablo，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与上市公司代理有关的法律文件。