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Ezel / Tax Rulings / NE
NE 99-76-3 All Nebraska Taxes 1976-10-01

Who qualified as a reservation Indian for purposes of Nebraska's state-tax exemption?

Short answer: A reservation Indian was a person who met Revenue Ruling 99-76-1's definition of an Indian and resided on a Nebraska Indian reservation as defined in Revenue Ruling 99-76-2. Both status and residence were required.

Apply this to your situation

This page answers the general question as of 1976. Ezel answers yours, under current Nebraska tax law, with citations.

Currency note: this ruling is from 1976
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a historical 1976 Nebraska Revenue Ruling defining a reservation Indian by reference to companion rulings. Nebraska Revenue Rulings are general guidance described by the Department as advisory but binding on it until amended. Confirm that this ruling, its companion definitions, and current federal and state law remain in effect before relying on it.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A “reservation Indian” had to satisfy two requirements: qualify as an Indian under Revenue Ruling 99-76-1 and reside on a Nebraska Indian reservation as defined in Revenue Ruling 99-76-2.

This short ruling supplied only that definition for purposes of exemption from state taxation. It did not describe which taxes or transactions were exempt.

How the definitions fit together

Revenue Ruling 99-76-1 supplied the underlying definition of an Indian. Revenue Ruling 99-76-2 defined a Nebraska Indian reservation. Revenue Ruling 99-76-3 combined the two: the person had to meet the first definition and live in the place covered by the second.

Common questions

Q: Was qualifying as an Indian by itself enough?

A: No. The person also had to reside on a Nebraska Indian reservation as defined in Revenue Ruling 99-76-2.

Q: Was residence on a reservation by itself enough?

A: No. The resident also had to qualify as an Indian under Revenue Ruling 99-76-1.

Q: Did this ruling identify every tax exemption available to a reservation Indian?

A: No. It supplied a definition and did not list particular exempt taxes or transactions.

Citations and references

  • Nebraska Revenue Ruling 99-76-1 — definition of an Indian
  • Nebraska Revenue Ruling 99-76-2 — definition of a Nebraska Indian reservation
  • Nebraska Revenue Ruling 99-76-3 — definition of a reservation Indian

Source

Source-quality note: This ruling survives as a low-quality scan, and the machine-extracted text below is garbled. The operative definition and both companion-ruling references are legible and are the basis for this summary.

Original ruling text

Revenue Ruling 99-76-3

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