Law Course Catalog

7713. Taxation of American Indians

3.00 credits

Prerequisites: None.

Grading Basis: Graded

This course addresses the federal and state taxation of American Indians and Indian Tribes and non-Indians doing business with Indians and Indian Tribes. The course includes the taxation of Indians residing on or off a reservation, and non-Indians doing business with Indians and Indian Tribes on or off a reservation. Topics include the federal income tax, and state income, sales, excise and property taxes.