Stitt praises Oklahoma Supreme Court ruling preserving taxes imposed on certain tribal members

OKLAHOMA CITY – Gov. Kevin Stitt on Tuesday praised a ruling by the Oklahoma Supreme Court that said the state can impose income taxes on tribal members living and working on a reservation.

Stitt called the 6-3 ruling a big win for the state.

“Tribal governments, liberal groups and some elected officials have pushed for special tax exemptions that would create a two-tiered system – one set of rules for tribal citizens and another for everyone else,” Stitt said. “That’s wrong. It would divide our state and weaken the public services every family relies on.”

The case was closely watched because it could have expanded the landmark U.S. Supreme Court ruling in McGirt to civil matters.

The McGirt ruling held that the state could not prosecute certain crimes committed by tribal members on the reservation.

“This ruling makes it clear that attempts to expand McGirt into civil and tax matters have no basis in the law,” Stitt said.

In its Tuesday ruling, the Oklahoma Supreme Court found that McGirt, decided in 2020, was narrowly limited to criminal jurisdiction under the Major Crimes Act.

“The United States Supreme Court’s declaration – 113 years after statehood – that nearly half of Oklahoma is a reservation is unprecedented,” the ruling said. “To date, the United States Supreme Court has not extended its ruling to McGirt beyond the Major Crimes Act. To date, the United States Supreme Court has not extended its ruling in McGirt to the State’s civil or taxing jurisdiction. And it is not this Court’s place to do so.”

Alicia Stroble had sought a tax exemption for years 2017, 2018, and 2019, saying she was exempt because she was a Muscogee (Creek) Nation member, worked for the tribe and lived on her tribes’ land.

The Muscogee Nation was disappointed by the ruling, said Principal Chief David W. Hill in a statement.

“Ever since the McGirt ruling, we have seen Oklahoma state courts go through legal gymnastics to come up with results that are not in compliance with federal law and that do not even follow pre-McGirt state court precedent on the limits of state authority in Indian country,” Hill said. “The Stroble ruling is another example of those antics.”

The tribe is reviewing the decision and preparing for its next steps, he said.

Michael D. Parks, the attorney representing Stroble, did not immediately return a message seeking comment.

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