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AGO Opinions with Topic: INDIANS
AGO 1970 No. 11 >  June 4, 1970
INDIANS - COUNTIES - ZONING ORDINANCE - FEE PATENT LAND
INDIANS - COUNTIES - ZONING ORDINANCE - FEE PATENT LAND A county has the authority to enact a zoning ordinance to govern "fee patent land" located within the exterior boundaries of an Indian reservation in the state of Washington.
AGO 1970 No. 20 >  September 22, 1970
TAXATION - INDIANS - CIGARETTES
APPLICABILITY OF CIGARETTE EXCISE TAX TO SALES OF CIGARETTES ON INDIAN RESERVATIONS (1) Any retailer or purchaser of cigarettes, whether Indian or non-Indian, within the reservation boundaries of an Indian tribe over which the state has assumed full jurisdiction under the provisions of RCW 37.12.021 (codifying § 5, chapter 36, Laws of 1963), is subject to all of the duties and liabilities imposed by the statutes relating to the state's cigarette excise tax under chapter 82.24 RCW.(2) A non-Indian retail purchaser or seller of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is limited to that provided for in RCW 37.12.010 (§ 1, chapter 36, Laws of 1963) is, likewise, subject to all of the duties and liabilities imposed by the cigarette excise tax statutes.(3) An Indian retailer or purchaser of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is, likewise, limited to that provided for in RCW 37.12.010, is also fully subject to the duties and liabilities imposed upon a retailer or purchaser under chapter 82.24 RCW where said Indian is not a member of or affiliated with the Indian tribe on whose reservation he is selling or purchasing cigarettes.(4)  An Indian selling or purchasing cigarettes within his own reservation boundaries on tribal or allotted lands which are held in trust by the United States or subject to a restriction against alienation imposed by the United States is not, himself, subject to the state's cigarette excise tax laws.
AGO 1972 No. 9 >  April 17, 1972
INDIANS - RETROCESSION - POWER OF GOVERNOR IN RELATION TO INDIANS
INDIANS ‑- RETROCESSION ‑- POWER OF GOVERNOR IN RELATION TO INDIANS The governor has no present legal authority to retrocede to an Indian tribe such state jurisdiction as has been assumed over such tribe either under RCW 37.12.010 or under RCW 37.12.020 (now repealed) or RCW 37.12.021; however, he may rescind an earlier proclamation assuming jurisdiction under these latter statutes on the basis of a finding of error in its original issuance.
AGO 1962 No. 89 >  January 22, 1962
INDIANS - MOTOR VEHICLE FUEL TAX - APPLICATION THEREOF
INDIANS ‑- MOTOR VEHICLE FUEL TAX ‑- APPLICATION THEREOF (1) The fact that motor vehicle fuel is sold to Makah Indians for use at their Neah Bay reservation does not prevent the application of the motor vehicle fuel tax (chapter 82.36 RCW). (2) When motor vehicle fuel is used for marine use, the motor vehicle fuel tax is either inapplicable or refundable depending upon the mode of delivery to the vessel in which the fuel is used and the person making the delivery.
AGO 1974 No. 8 >  March 27, 1974
TAXATION - PROPERTY - LEASEHOLD - LANDLORD AND TENANT - INDIANS
TAXATION ‑- PROPERTY ‑- LEASEHOLD ‑- LANDLORD AND TENANT ‑- INDIANS (1) A leasehold interest which would have qualified for a property tax exemption under the terms of § 11 (1), chapter 187, Laws of 1973, 1st Ex. Sess., as of January 1, 1973, and which has not been "renegotiated" within the meaning of § 3 (3) at any time in 1973, is exempt from such taxation for that assessment year with respect to property taxes due and payable in 1974; however, this same leasehold interest would not qualify for such an exemption from property taxes due and payable in 1974 if the leasehold had been "renegotiated" between January 1, 1973, and July 16, 1973, the effective date of chapter 187, supra. (2) In the determination of "economic rent" as defined in § 3 (1), chapter 187, supra, a county assessor is not conclusively bound by a determination of "contract rent" made by an impartial arbitration board or, in the case of creation of a new leasehold interest, by open public bidding ‑ although this would be one of the relevant circumstances which the assessor is to consider. (3) Where there is a change in consideration to be paid by the lessee to the lessor but the term of the lease is shortened rather than extended, a "renegotiation" does not occur within the meaning of § 3 (3) of chapter 187, supra. (4) In order for a leasehold interest granted by an Indian to a non-Indian to be exempt from property taxation under § 11 (8), chapter 187, supra, the real property which is subject thereto must be that land of an Indian or Indian tribe that is held in trust by the United States or is subject to a restraint against alienation imposed by the United States.
AGO 1962 No. 129 >  May 4, 1962
INDIANS - RESERVATIONS - STATE FIREWORKS LAW - SALE OF BY ENROLLED MEMBERS - MAXIMUM PERMIT FEE
INDIANS ‑- RESERVATIONS ‑- STATE FIREWORKS LAW ‑- SALE OF BY ENROLLED MEMBERS ‑- MAXIMUM PERMIT FEE (1) Enrolled members of an Indian tribe not subject to state jurisdiction pursuant to chapter 37.12 RCW can sell fireworks on the Indian reservation notwithstanding the provisions of chapter 228, Laws of 1961, the state fireworks law, and not be subject to criminal actions by local enforcement officials. (2) The law may be enforced on the reservation by local law enforcement officials as to all other persons. (3) The local public agency cannot charge more than $10.00 for a fireworks permit fee under § 88, chapter 228, Laws of 1961 (RCW 70.77.555).
AGO 1979 No. 19 >  October 5, 1979
TAXATION - PROPERTY - INDIANS - TAXATION OF PROPERTY SITUATED ON FEDERALLY-RECOGNIZED INDIAN RESERVATIONS
TAXATION ‑- PROPERTY ‑- INDIANS ‑- TAXATION OF PROPERTY SITUATED ON FEDERALLY-RECOGNIZED INDIAN RESERVATIONS (1) Neither real nor personal property, even though located on a federally-recognized Indian reservation, is for that reason alone exempt from state ad valorem property taxation where the subject property is, nevertheless, in non-Indian ownership. (2) Personal property located within the boundaries of a federally-recognized Indian reservation and owned either by the tribe to which the reservation belongs or by a member of that tribe living on the reservation is, for that reason, exempt from state ad valorem property taxation. (3) Real property held in trust status by the United States or otherwise subject to a restriction against alienation, and situated on a federally-recognized Indian reservation, is also, for that reason alone, exempt from state ad valorem property taxation. (4) In a case of fee patent land situated on a federally-recognized Indian reservation, where such land is owned by the tribe or by a reservation Indian (rather than by a non-Indian) the taxability thereof can only be determined on a parcel-by-parcel basis after an examination of the particular federal statutes which apply in a given case.
AGO 1963 No. 68 >  November 8, 1963
INDIANS - STATE JURISDICTION - EXCLUSIVE RATHER THAN CONCURRENT
INDIANS ‑- STATE JURISDICTION ‑- EXCLUSIVE RATHER THAN CONCURRENT Jurisdiction assumed by the state pursuant to chapter 36, Laws of 1963, is exclusive and not concurrent with tribal jurisdiction.
AGO 1960 No. 96 >  January 13, 1960
INDIANS - MEDICAL INDIGENTS - RESIDENCE ON A RESERVATION AS AFFECTING ELIGIBILITY FOR MEDICAL CARE UNDER THE PUBLIC ASSISTANCE LAWS OF THE STATE OF WASHINGTON
INDIANS - MEDICAL INDIGENTS - RESIDENCE ON A RESERVATION AS AFFECTING ELIGIBILITY FOR MEDICAL CARE UNDER THE PUBLIC ASSISTANCE LAWS OF THE STATE OF WASHINGTON Division of medical care of the department of public assistance is legally authorized to expend state funds for medical care of Indians who are enrolled tribal members domiciled within the boundaries of the state whether on or off reservations and on taxable or tax-free lands.
AGO 1957 No. 134 >  November 20, 1957
TAXATION OF REAL PROPERTY INHERITED BY NON-INDIAN - OMITTED PROPERTY - INDIANS
TAXATION OF REAL PROPERTY INHERITED BY NON-INDIAN ‑- OMITTED PROPERTY -- INDIANS Land inherited by a non-Indian husband from his Indian wife is taxable from her death and prior to the issuance of a fee patent, and if omitted from assessment list, may now be assessed and taxed.
AGO 1957 No. 113 >  August 20, 1957
INDIANS - BOARD OF PRISON TERMS & PAROLES - POWER TO CAUSE ARREST ON RESERVATION FOR VIOLATION OF PAROLE OR PROBATION
INDIANS ‑- BOARD OF PRISON TERMS & PAROLES ‑- POWER TO CAUSE ARREST ON RESERVATION FOR VIOLATION OF PAROLE OR PROBATION A state parole and probation officer has the power and authority to cause the arrest on an Indian reservation of both Indians and non-Indians for the violation of parole or probation for acts committed within the state's jurisdiction.
AGO 1957 No. 96 >  July 10, 1957
TAXATION - INDIANS - LIENS, TAX
TAXATION ‑- INDIANS ‑- LIENS, TAX Land purchased with trust funds from white man by Indian, title being taken by U. S. in trust, is tax exempt, and while existing tax liens are unenforceable, subsequent grantees take subject to such liens.
AGO 1955 No. 63 >  April 20, 1955
INDIANS - RESERVATIONS - STATE JURISDICTION - TAXATION - ADMISSIONS TAX - ON INDIAN RESERVATION
INDIANS ‑- RESERVATIONS ‑- STATE JURISDICTION ‑- TAXATION ‑- ADMISSIONS TAX ‑- ON INDIAN RESERVATION The state has no jurisdiction over crimes committed on an Indian reservation when the person or property of an Indian is affected.  The county may require its schools located on an Indian reservation to collect the admissions tax from non-Indian patrons.
AGO 1955 No. 27 >  February 18, 1955
INDIANS
LIABILITY FOR PERSONAL PROPERTY TAX ON PROPERTY MORTGAGED TO TRIBE. Personal property purchased by an Indian with his own funds and mortgaged to the tribe is taxable, but personal property purchased with funds loaned by the tribe, the property being mortgaged to the tribe as security, is not taxable if the loan was from trust funds.
AGO 1954 No. 341 >  November 9, 1954
INDIANS - LAND - SALES - TAXATION
INDIANS -- LAND -- SALES -- TAXATION Where land allotted to the individual Indian in fee is conveyed by a deed which names the Indian, as grantor, with the approval of the Department of Interior, Bureau of Indian Affairs, the sale is by the individual Indian and subject to the real estate excise tax.
AGO 1953 No. 79 >  July 1, 1953
INDIANS - LIABILITY FOR PERSONAL PROPERTY TAX - TAXATION - PERSONAL PROPERTY ON INDIAN RESERVATION OWNED BY INDIANS TAXABLE
INDIANS ‑- LIABILITY FOR PERSONAL PROPERTY TAX -- TAXATION ‑- PERSONAL PROPERTY ON INDIAN RESERVATION OWNED BY INDIANS TAXABLE Livestock and other personal property to which a noncompetent Indian residing upon the Colville Indian Reservation has unrestricted title is taxable by the State of Washington.
AGO 1951 No. 137 >  September 27, 1951
INDIANS - GENERAL JURISDICTION - CIVIL-CRIMINAL COURTS - JUVENILE COURT JURISDICTION OVER INDIAN CHILDREN - INDIAN RESERVATIONS - CRIME COMMITTED BY WHITE
INDIANS -- GENERAL JURISDICTION -- CIVIL-CRIMINAL COURTS ‑- JUVENILE COURT JURISDICTION OVER INDIAN CHILDREN ‑- INDIAN RESERVATIONS ‑- CRIME COMMITTED BY WHITE Indian children, when off the reservation for a substantial period, are amenable to Washington Juvenile Court Jurisdiction.
AGO 1950 No. 395 >  December 1, 1950
INDIANS - TAXATION OF PERSONAL PROPERTY OF PARTNERSHIPS COMPOSED OF INDIAN AND WHITE MAN
INDIANS ‑- TAXATION OF PERSONAL PROPERTY OF PARTNERSHIPS COMPOSED OF INDIAN AND WHITE MAN Personal property of a partnership composed of an Indian and a white man, including property which Indian has effectively contributed to the partnership, is subject to taxation, although such property is located on an Indian Reservation.
AGO 1963 No. 7 >  January 30, 1963
INDIANS - RESERVATIONS - RETAIL SALES, BUSINESS AND OCCUPATION AND COMPENSATING TAXES
STORE OWNED BY ENROLLED MEMBER OF COLVILLE CONFEDERATED TRIBES AND LOCATED ON 'DEEDED LANDS' SALES TO NON-INDIANS.

1. An enrolled member of the Colville Confederated Tribes who owns a store located upon "deeded" lands within the confines of the reservation is obligated to collect the retail sales tax on sales if "deeded lands" mean land which has been allocated to an Indian and the alienation of which is in no way restricted or lands which have been sold to non-Indians.1/  2. Same:  Such Indian would be liable for the sales tax on sales made to Indians or non-Indians.  3. Same:  Such Indian would be liable for payment of business and occupation tax and compensating tax.

 

AGLO 1975 No. 11 >  February 3, 1975
INDIANS - INTOXICATING LIQUOR
REGULATION OF LIQUOR SALES ON INDIAN RESERVATION LANDS Sales of intoxicating liquor on Indian reservation lands covered by 18 U.S.C. §§ 1154 and 1161 must be in accordance with both the provisions of state law and any tribal ordinances governing the subject.
AGLO 1978 No. 18 >  June 1, 1978
OFFICES AND OFFICERS - STATE - WASHINGTON STATE CRIMINAL JUSTICE TRAINING COMMISSION - LAW ENFORCEMENT - INDIANS - TRAINING INDIAN TRIBAL POLICE OFFICERS
OFFICES AND OFFICERS ‑- STATE ‑- WASHINGTON STATE CRIMINAL JUSTICE TRAINING COMMISSION ‑- LAW ENFORCEMENT ‑- INDIANS ‑- TRAINING INDIAN TRIBAL POLICE OFFICERS

(1) Indian tribal police officers do not constitute "law enforcement personnel" for the purposes of chapter 43.101 RCW so as to require the Washington Criminal Justice Training Commission to provide them with open access to its basic law enforcement training programs without charge unless they have also been cross-commissioned or deputized as city police officers or deputy county sheriffs.

(2) The Washington Criminal Justice Training Commission may, however, in its discretion enter into an interlocal cooperation agreement under chapter 39.34 RCW with a federally-recognized Indian tribe to provide law enforcement training to tribal police personnel.

AGLO 1978 No. 33 >  October 23, 1978
OFFICES AND OFFICERS - STATE - DEPARTMENT OF FISHERIES - FISH - INDIANS - DISPOSITION OF SURPLUS EDIBLE SALMON TO FEDERALLY-RECOGNIZED INDIAN TRIBES
OFFICES AND OFFICERS ‑- STATE ‑- DEPARTMENT OF FISHERIES ‑- FISH ‑- INDIANS ‑- DISPOSITION OF SURPLUS EDIBLE SALMON TO FEDERALLY-RECOGNIZED INDIAN TRIBES For lack of statutory authority (and not because of any constitutional objection), the State Department of Fisheries may not give (i.e., transfer without monetary consideration) surplus edible salmon which have come within its possession or ownership, no matter how obtained, to a federally-recognized Indian tribe (or individual members thereof)‑-except in the case of spawned-out salmon and salmon in spawning condition to the extent permitted by RCW 75.12.130; the department may, however, sell any such other salmon to a federally-recognized Indian tribe for whatever price may be agreed upon between the department and the tribe rather than (necessarily) full market value.
AGLO 1975 No. 87 >  October 8, 1975
OFFICES AND OFFICERS - STATE - DEPARTMENT OF FISHERIES - FISH - INDIANS
SALE OF FISHING VESSELS TO INDIANS If the department of fisheries purchases commercial fishing vessels under chapter 183, Laws of 1975, 1st Ex. Sess., the department may not then sell those vessels to Indians residing in this state for their use in commercial fishing activities in Washington waters.
AGLO 1974 No. 17 >  February 4, 1974
INDIANS - MOTOR VEHICLES - LICENSE FEES
LICENSING OF MOTOR VEHICLES OWNED BY INDIAN TRIBES The Quinault Tribal Council is not entitled to an exemption from payment of license fees under the provisions of RCW 46.16.020 for those vehicles owned by the Council and operated by the Tribe for the benefit of persons living within the boundaries of the Quinault Reservation whether Indian or non-Indian.
AGLO 1974 No. 20 >  February 7, 1974
INDIANS - PENSIONS - FIREMEN'S RELIEF AND PENSION ACT
ELIGIBILITY OF INDIAN TRIBES FOR PENSION COVERAGE The members of a volunteer fire department organized and operated by the Spokane Indian tribe are not eligible for pension coverage under the volunteer firemen's relief and pension act, chapter 41.24 RCW.
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