Opinion: Tribal disobedience over unfair taxes in Indian Country

Federal Indian tax law, however, has never blocked the way of tribes and tribal members fighting to advance their rights. In fact, tribal disobedience, or the “process by which Indigenous people engage in ‘disobedient’ actions against the colonizing government in order to protect and defend their inherent and treaty-recognized rights,” is absolutely critical to the survival of tribal sovereignty. Without descending into the Tea Party rabbit hole or engaging in “Tribal Lawyer Bullshit,” it’s at least fair to say that good faith resistance to illegal taxation is a shared American value. In short, when we can do so under appropriate procedural and legal scenarios, we should not pay illegal taxes.

Tribes whose borders are delineated by non-Indian liquor stores, discount grocers, used-car dealers, and check-cashing outlets should consider whether taxes paid by Indians just beyond the reservation boundaries can be resisted, openly and civilly. Of course, lawsuits over taxes paid under duress are not subject to a statute of limitations.

Beyond disobedience, tribal spending power and economic self-determination may present even more powerful tools in the fight for economic justice near the reservation. For example, a tribal community could aspire to shut down the Big Box store just beyond reservation boundaries by collectively not shopping there any longer.