Tulsa Law Review Volume 56 Issue 3 Special McGirt Issue Spring 2021 A Wealth of Sovereign Choices: Tax Implications of McGirt v. Oklahoma and the Promise of Tribal Economic Development Stacy Leeds Lonnie Beard Follow this and additional works at: https://digitalcommons.law.utulsa.edu/tlr Part of the Law Commons Recommended Citation Stacy Leeds, & Lonnie Beard, A Wealth of Sovereign Choices: Tax Implications of McGirt v. Oklahoma and the Promise of Tribal Economic Development, 56 Tulsa L. Rev. 417 (2021). Available at: https://digitalcommons.law.utulsa.edu/tlr/vol56/iss3/9 This Article is brought to you for free and open access by TU Law Digital Commons. It has been accepted for inclusion in Tulsa Law Review by an authorized editor of TU Law Digital Commons. For more information, please contact
[email protected]. Leeds and Beard: A Wealth of Sovereign Choices: Tax Implications of McGirt v. Okla A WEALTH OF SOVEREIGN CHOICES: TAX IMPLICATIONS OF MCGIRT V. OKLAHOMA AND THE PROMISE OF TRIBAL ECONOMIC DEVELOPMENT Stacy Leeds* & Lonnie Beard** I. INTRODUCTION ............................................................................................................ 418 A. Overview of McGirW¶V7D[,PSOLFDWLRQVIRUWKH)LYH7ULEHVDQG2NODKRPD 420 B. Possible Tax Impact for other Indigenous Nations ....................................... 422 C. Scope of This Article .................................................................................... 424 D. Summary of Technical Tax Issues Arising from McGirt .............................. 424 II.