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Confederated Tribes of the Umatilla Indian Reservation

Confederated Tribes of the Umatilla Indian Reservation. NITA 2017 Tribal – State Tax Issues Foxwoods Resort & Casino Mashantucket, CT. Bruce D. Zimmerman, CPA Tax Administrator 46411 Timine Way Pendleton, OR 97801 (541) 429-7484 brucezimmerman@ ctuir.org.

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Confederated Tribes of the Umatilla Indian Reservation

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  1. Confederated Tribes of the Umatilla Indian Reservation

  2. NITA 2017Tribal – State Tax IssuesFoxwoods Resort & CasinoMashantucket, CT Bruce D. Zimmerman, CPA Tax Administrator 46411 Timine Way Pendleton, OR 97801 (541) 429-7484 brucezimmerman@ctuir.org

  3. Tribal – State Tax IssuesProperty Tax Issues • All 50 States impose and levy an annual “property tax”. • Property Tax • Possessory Interest Property Tax • States are very vigilant in protecting their tax base and revenues. • States are always looking to expand their tax base and revenues. • Tribes are activity taking steps to reacquire their original land base. • Tribes are interested in minimizing the cost holding lands. • Tribes view State taxation of their lands as an affront to tribal sovereignty.

  4. Tribal Tax Strategies • Tribal Tax Codes • Property Tax – (Utility & Coyote Business Park) • Occupancy Tax • Liquor Tax • Solid Waste Transfer Station Tax • Tribal – State Tax Compacts • Cigarette • Motor Fuels • State Administrative Rules & Policy Statements • Legislation Solutions (State Statutes)

  5. Legislative Solution(Oregon Tax Working Group) • HB 2332 (2001) – Reservation Enterprise Zone (Tax Credit - 10 yrs) • SB 726 (2009) – Reservation Enterprise Zone (Criteria & Tax Credit - 4 yrs) • SB 589 (2009) – Property Tax Exemption (Fee-to-Trust Applications) • HB 3680 (2010) – Reservation Enterprise Zone (Ptr Zones & Tax Credit - 8 yrs) • HB 4041 (2012) – Property Tax Exemption – (Governmental Services - Fee Lands) • HB 2148 (2015) – Property Tax Exemption (Chehalis Court Decision) • HB 2066 (2017) – Reservation Enterprise Zone (Tax Credit – 6 yrs) • HB 2197 (2017) – Marijuana Tribal Tax Provisions (Reservation Created Value)

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