Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1955 NO. 27 >

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.

AGLO 1978 NO. 33 >

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.

AGO 1955 NO. 63 >

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 1963 NO. 68 >

Jurisdiction assumed by the state pursuant to chapter 36, Laws of 1963, is exclusive and not concurrent with tribal jurisdiction.

AGO 1953 NO. 79 >

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.

AGLO 1975 NO. 87 >

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.

AGO 1962 NO. 89 >

(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 1960 NO. 96 >

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. 96 >

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 1957 NO. 113 >

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.