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46 P.465, n.7. Add the following to the end of the footnote before the period: ; see generally Alex Tallchief Skibine, Tribal Sovereign Interests Beyond the Reservation Borders, 12 Lewis & Clark L. Rev. 1003, 1006, 1042 (2008) (reasons that “because the concept of territorial sovereignty, both in the United States and abroad, has been significantly eroded or modified, there are no valid reasons why tribal sovereign interests should be strictly limited to the reservation setting[;]” identifies tribal taxation of income earned by members residing off reservation as a possible application of this concept, with “the tribal income tax . . . treated the same as state income taxes relative to the federal income tax and . . . deducted from the amount of tax owed to the federal government”) P.470, n.45. Add the following to the end of the footnote before the period: ; see generally Scott A. Taylor, The Unending Onslaught of Tribal Sovereignty: State Taxation of Non-Member Indians, 91 Marq. L. Rev. 917, 976 (2008) (analyzing decisional authority relevant to the principle that nonmember Indians and non-Indians are similarly situated for civil regulatory purposes and that the rule “ignores [nonmember Indians’] important place in the history of Indian Country and . . . their current roles as mothers and fathers, husbands and wives, members of extended families, federal employees, tribal employees , teachers, lawyers, doctors, accountants, and entrepreneurs[;]” instead, nonmember Indians “were and are a critical part of the social, cultural, and political fabric of those communities that we call reservation Indians”) P.472. Delete “415” in the sixth-to-last line in the text, and replace the deletion with “465”. P.478, n.90. Add the following to line 2 of the footnote after “see generally”: Angelique A. EagleWoman, Tribal Values of Taxation Within Tribalist Economic Theory, 18-FALL Kan. J.L. & Pub. Pol’y 1, 14, 17 (2008) (summarizing SuChapter 11 Taxation in Indian Country 47 Taxation in Indian Country preme Court decisions that sanction “state and federal taxing encroachment into the tribal territory[;]” positing that tribal governments embody a unique model—neither “communistic socialists [n]or early capitalists”—and that “the most appropriate label for tribal commercial activity should be summed up in the term ‘tribalist’” meaning “an integration of both the contemporary revenue generating activities of Tribal Nations through economic development and the values traditional to tribal peoples of generosity, service, stewardship , conservationism, humility, connectedness, and responsibility”); P.480, n.109. Add the following to the end of the footnote before the period: ; see generally David D. Haddock, To Tax Tribes or Not to Tax Tribes? That Is the Question, 12 Lewis & Clark L. Rev. 971, 983–86 (2009) (arguing that, from an economic perspective, Blackfeet and Cotton Petroleum reflect “incoherence” because revenue from a state tax would likely be the same whether the tax was imposed on the nontribal entity or the tribe) P.486, n.154. Add the following to line 11 of the footnote after the semi-colon: White Earth Band of Chippewa Indians v. County of Mahnomen, 605 F. Supp. 2d 1034, 1047 (D. Minn. 2009) (where reserved status of lands acquired with settlement funds was made retroactive under the involved legislation to the date on which the tribe’s reservation had been established, Congress “clearly manifested its intent to preclude ad valoreum taxation on [such]lands”); P.502, n.277. Add the following to the end of the footnote before the period: , aff’d in part, vacated in part and remanded, 569 F.3d 589, 592–93 (6th Cir. 2009) (declining to address challenge to state sales use taxes and post-payment refund process in the absence of a concrete dispute over a refund denial; “[i]f the Community files, and the State denies, a request for an exemption or refund based on a transaction occurring within Indian country and involving a member of the Community, the courthouse doors will be open to an appropriate challenge”) P.503, n.278. Add the following to line 8 of the footnote after “see generally”: Benjamin Fenner, Indian Country in Cyber Space: Tribal Tax and Regulatory Jurisdiction and Online Business, 12 No. 5 J. Internet L. 3, 7 (2008) (discussing Indian law and Commerce Clause decisional authority, and arguing that dormant Commerce Clause principles should apply—given “that the Indian Commerce Clause is broader (giving Congress power to regulate commerce with the Indian tribes as a whole regardless of their geographical scope) and as comprehensive as (with the common purpose of ensuring federal oversight of ‘inter-sovereign’ commerce)”—and that, therefore...


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