Nation’s high court rules Oklahoma Indigenous woman must pay income taxes

This story was originally published by Oklahoma Voice.

Barbara Hoberock
Oklahoma Voice

OKLAHOMA CITY – The U.S. Supreme Court on April 6 decided to let stand an Oklahoma ruling that found an Indigenous woman is required to pay income taxes despite living and working on a reservation. 

The high court’s refusal to consider the case leaves in place the Oklahoma Supreme Court’s July ruling that Muscogee (Creek) Nation member Alicia Stroble is not exempt from paying state income taxes because she worked for the tribe and lived on its land.

The state’s high court ruled that McGirt, a landmark U.S. Supreme Court case decided in 2020 that found much of the state remained reservation land, was narrowly limited to criminal jurisdiction under the Major Crimes Act.

Stroble had argued that the ruling also included civil issues. She argued the U.S. Supreme Court finding meant she was exempt from paying income taxes for years 2017, 2018, and 2019.

The U.S. Supreme Court’s decision not to consider the case drew mixed reaction.

Gov. Kevin Stitt, a critic of the McGirt ruling and Stroble’s efforts to expand it to civil matters, said he was pleased with the action of the nation’s high court.

“This is about fairness for all four million Oklahomans,” Stitt said. “Time and time again, the courts have limited the McGirt decision, rightfully upholding state jurisdiction. This decision made it clear that someone’s tax bill will not be based on their race.”

But Muscogee (Creek) Nation Principal Chief David Hill said the tribe is reviewing its options, including relief in federal court.

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

He disagreed with Stitt’s characterization about racial preference.

“The United States Supreme Court has made it abundantly clear that tribal citizenship is a political classification, not a racial one,” Hill said.

The Cherokee Nation was disappointed by the ruling, said Cherokee Nation Attorney General Chad Harsha.

“Our reservation and the reservations of many of our fellow tribes in Oklahoma are Indian Country, as affirmed by the McGirt decision and related cases,” Harsha said. “There is clear law surrounding the taxation of tribal citizens living and working on tribal land, and the Oklahoma court’s decision ran counter to those policies.”