Supreme Court lets ruling stand, Oklahoma requires tribal citizen to pay state income taxes

The U.S. Supreme Court declined to hear a case involving a Muscogee (Creek) Nation citizen, leaving in place an Oklahoma Supreme Court ruling that she must pay state income taxes despite living and working on tribal land, according to Oklahoma Voice. The state court ruled in July that Alicia Stroble is not exempt from taxation, finding that the 2020 U.S. Supreme Court decision in McGirt v. Oklahoma applies only to criminal jurisdiction under the Major Crimes Act.

According to Oklahoma Voice, Stroble argued the McGirt decision should extend to civil matters, including state income taxes for 2017 through 2019. Oklahoma Gov. Kevin Stitt said the decision supports state jurisdiction, while Muscogee (Creek) Nation Principal Chief David Hill said the tribe is reviewing options, including potential federal court action. Cherokee Nation Attorney General Chad Harsha said the ruling conflicts with established law on taxation of tribal citizens living and working on tribal land.