There are examples of tribes taxing railroad rights of way, operations of a railroad on tribal land, utility rights-of-way on tribal land, and others discussed in the court cases. The Navajo Tax Code and regulations address the following types of tax: Possessory Interest Tax Business Activity Tax Severance Tax Tobacco Products Tax Hotel Occupancy Tax Fuel Excise Tax The following are additional background information and Court cases: Montana v. United States, 450 U.S. 544 (1981) Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982) Kerr-McGee Corp. v. Navajo Tribe, 471 U.S. 195 (1985) Strate v. A-1 Contractors, 520 U.S. 438 (1997) Burlington Northern R.R. Co. v. Blackfeet Tribe, 924 F.2d 899 (9th Cir. 1991), cert. denied, 505 U.S. 1212 (1992) Atkinson Trading Co. v. Shirley, 210 F. 3d 1247 (10th Cir. 2000) Big Horn County Elec. Co-op, Inc., v. Adam, 219 F. 3d 944 (9th Cir. 2000). Return to List of FAQs
