Examples of Indian country in a sentence
Notwithstanding § XIII(D)(6) above, in any case where the State is authorized by the Revenue Act, the Tobacco Products Act, or the Motor Fuel Tax Act, to seize real or tangible personal property or inspect such property without a prior order or hearing, and where the taxpayer is a Tribal Member or Tribal Entity and the property is located within Indian Country, the Tribe and the State shall jointly execute such action.
Audits of Tribal Members who reside outside of Indian Country and Tribal Entities whose principal place of business is located outside of Indian Country shall be conducted in accordance with State law.
If the Tribal Court determines that (i) the taxpayer is a Tribal Member or Tribal Entity, (ii) the taxpayer and/or property is located within Indian Country, (iii) the State tax enforcement action pertains to one or more of the taxes that is the subject of this Agreement, and (iv) the State action is in compliance with relevant State law procedures and this Agreement, the Tribal Court shall affirm the enforcement action.
If the State knows, prior to taking the proposed enforcement action, that (i) the taxpayer is a Tribal Member or Tribal Entity, and (ii) there is a dispute between the State and the Tribe as to whether the site of the proposed action is within Indian Country, the State shall give notice of the proposed action to the Tribal police or public safety department.
The State may exercise its enforcement authority under State law with respect to the property of a Tribal Member or Tribal Entity where the property is located outside of Indian Country.