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In McGirt v. Oklahoma, the Supreme Court ruled that criminal cases involving tribal members on tribal lands, such as Muscogee Creek Nation, should not be tried in a state court. This means that Native Americans reserve the right to prosecute crimes committed on their land by or on tribal members.
1. The sheriff, upon receiving a tax warrant, shall levy said warrant and sell the property of the taxpayer in the manner and form as provided for the sale of personal and/or real property on execution.
The tribes cited legal precedent established by the U.S. Supreme Court in 1993, where the court held that a state may not tax the income of a tribal member who lives and works in her tribes Indian Country.
Both the Tenth Circuit Court of Appeals and the Supreme Court held that Oklahoma, without a clear authorization from Congress, was prohibited from imposing taxes on tribal members in Indian country. This case, together with several other cases, are known as the Oklahoma tax cases in Native American case law.
There is an exception for property taxes, but the state cannot extinguish other tax liabilities. In other words, Oklahoma has no statute of limitations on tax liabilities. The state has the right to collect them indefinitely.
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But the McGirt ruling, which found that much of eastern Oklahoma remains reservation land, affirmed the expanded boundaries of at least eight tribes, potentially allowing more tribal citizens to claim tax exemptions.
If any amount of tax imposed or levied by any state tax law, or any part of such amount, is not paid before such tax becomes delinquent, there shall be collected on the total delinquent tax interest at the rate of one and one-quarter percent (1 1/4%) per month from the date of the delinquency until paid.
United States Supreme Court precedent establishes that the State of Oklahoma (State) is without jurisdiction to tax certain income earned by tribal citizens while residing in their tribes Indian country.

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