Tribal attorney says a case challenging Oklahoma tax law may not be over just yet

TULSA, Okla. –

A tribal attorney says a case challenging Oklahoma tax law may not be over just yet.

This is after the U.S. Supreme Court upheld a state court ruling requiring tribal members to pay state income taxes.

Alicia Stroble argues she’s exempt because she’s a tribal member who lives and works on Muscogee Nation land. The Muscogee Nation says it’s looking for a remedy in federal court.

The U.S. Supreme Court declined to hear an appeal from Muscogee Nation citizen Alicia Stroble, who says she shouldn’t have to pay state income taxes because she lives and works on tribal land.

“It just means that they’re not hearing it. And so that in effect leaves the Oklahoma Supreme Court decision to stand. And so tribal citizens living on a reservation have to pay state taxes until another case goes up,” said Brett Chapman, Tribal Law Attorney.

Chapman says if the U.S. Supreme Court chose to hear the appeal and ruled in favor of the state, it would have made an even bigger impact.

“It would have been nationwide. There would have been, for every tribe in the country it would have applied to,” said Chapman.

Chapman believes there are options for this case moving forward.

“I think what they’re going to do is, if they decide to do it, they’re going to move it to federal court, a district court, and they’re going to try to get an injunction, declaratory relief. And this would probably be in another case. Basically asking a federal judge to say the tax commission can’t enforce their tax code on Indians however they want it, and declaratory relief that in fact, these laws are what they say,” said Chapman.

Then whatever decision comes out of that can go to the 10th Circuit Court of Appeals.

“When it goes there, and they issue a published decision on that, then it affects numerous states, which have numerous tribes in them,” said Chapman.

Governor Kevin Stitt says the Supreme Court’s decision is about fairness to all Oklahomans and reinforces that the McGirt ruling only applies to criminal jurisdiction, not civil or tax jurisdiction.

The Muscogee Nation said in a statement, “Federal law governing state taxation of Indians is clear and has been reaffirmed repeatedly over time. When a state court ignores that law, it undermines legal certainty and invites confusion and conflict.”