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Ezel / Tax Rulings / NE
NE 99-76-4 All Nebraska Taxes 1976-10-01

How did Nebraska treat an Indian tribal council for state-tax purposes?

Short answer: A tribal council received the same state-tax treatment as a reservation Indian when it consisted of reservation Indians and was chartered as the ruling body of a federally recognized American Indian tribe.

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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 on the state-tax treatment of a qualifying Indian tribal council. Nebraska Revenue Rulings are general guidance described by the Department as advisory but binding on it until amended. Confirm that this ruling, the referenced definition, 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

Nebraska gave a qualifying Indian tribal council the same state-tax treatment as a reservation Indian.

The council had to meet two stated conditions: it consisted of reservation Indians as defined in Revenue Ruling 99-76-3, and it was chartered as the ruling body of a federally recognized American Indian tribe.

Scope of the ruling

The ruling answered whether such a council was exempt from state taxation by equating its treatment with that of a reservation Indian. It did not list specific taxes or transactions, and it did not extend the conclusion to every organization associated with a tribe.

Common questions

Q: Did every tribal organization receive reservation-Indian tax treatment?

A: The ruling addressed a council that consisted of reservation Indians and was chartered as the ruling body of a federally recognized American Indian tribe.

Q: What definition of reservation Indian applied?

A: The ruling incorporated the definition in Nebraska Revenue Ruling 99-76-3.

Q: Did the ruling create a separate tax rule for the council?

A: No. It said the qualifying council received the same state-tax treatment specified for a reservation Indian.

Citations and references

  • Nebraska Revenue Ruling 99-76-3 — definition of a reservation Indian
  • Nebraska Revenue Ruling 99-76-4 — state-tax treatment of a qualifying Indian tribal council

Source

Source-quality note: This ruling survives as a low-quality scan with OCR errors. Its operative holding, the council's two conditions, and the reference to Revenue Ruling 99-76-3 are legible and are the basis for this summary.

Original ruling text

Revenue Ruling 99-76-4

State Taxation

Taxability of Indían Tribal Councils. AN

INDIAN ÎRIBAL COUNCIL SHALL RECEIVE THE SAME STATE TAX
TREATMENT AS A RESERVATION INDÏAN.

Advice has been requested as to whether an Indian tribal
council is exempt from State taxation.
An Indian tribal council consisting of reservation Indians,
as defined ín Revenue Ru1ing 99-76-3, and chartered as the
ruling body of a federally recognized American Indian Tribe,

shall receive the same State tax treatment specified for a
reservation Indian.

APPROVED:

am

e

State Tax Commissioner
October

L97 6

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