[1] McGirt v. Oklahoma, 140 S. Ct. 2452 (2020).
[2] The ruling has already been described by some as one of the most important decisions in the history of the state. Tribal Law Expert Calls Supreme Court’s McGirt Ruling ‘Most Important’ in State History, Tulsa World, https://tulsaworld.com/news/local/crime-and-courts/tribal-law-expert-calls-supreme-courts-mcgirt-ruling-most-important-in-state-history/article_1900078e-1bcf-5f45-9a37-fd82e0c9febd.html.
[3] McGirt v. Oklahoma, No. 18-9526, slip. op. at 2, 591 U.S. ___ (July 9, 2020) (Roberts, C.J., dissenting), https://www.supremecourt.gov/opinions/19pdf/18-9526_9okb.pdf.
[4] Carmen Forman, Tax Commission: McGirt decision will have ‘significant, immediate’ financial impact, The Oklahoman, (Oct. 5, 2020, 1:04 AM), https://oklahoman.com/article/5673163/tax-commission-mcgirt-decision-will-have-significant-immediate-financial-impact.
[5] Id. (estimating losses of $ 72.7 million in income taxes and $ 132.2 million in sales and use taxes annually).
[6] Id.
[7] Oklahoma Exec. Order No. 2020-24 (July 20, 2020), https://www.sos.ok.gov/documents/executive/1952.pdf
[8] Chris Casteel, Cherokee Nation chief says leaders still working toward agreement on jurisdiction, The Oklahoman, (July 21, 2020, 1:04 AM), https://oklahoman.com/article/5667254/cherokee-nation-chief-says-leaders-still-working-toward-agreement-on-jurisdiction.
[9] Governor Stitt Forms Commission to Advise State of Oklahoma Following U.S. Supreme Court Ruling, (July 20, 2020), https://www.governor.ok.gov/articles/press_releases/governor-stitt-forms-commission-to-advise-state.
[10] Chris Casteel, Formal recognition of four other tribal reservations could come by year’s end, The Oklahoman, (Sep. 27, 2020, 1:06 AM), https://oklahoman.com/article/5672522/formal-recognition-of-four-other-tribal-reservations-could-come-by-years-end.
[11] Id.
[12] Nolan Clay, Death penalty upheld again for murders of Oklahoma woman, two children, The Oklahoman, (May 25, 2017, 12:00 AM), https://oklahoman.com/article/5550617/death-penalty-upheld-again-for-murders-of-oklahoma-woman-two-children.
[13] Casteel, supra Note IV.
[14] Id.
[15] Cary Aspinwall and Graham Lee Brewer, Half of Oklahoma is Now Indian Country. What does that Mean for Criminal Justice There?, The Marshall Project, (Aug. 4, 2020, 6:00 AM), https://www.themarshallproject.org/2020/08/04/half-of-oklahoma-is-now-indian-territory-what-does-that-mean-for-criminal-justice-there.
[16] Id.
[17] Tribal Population, Centers for Disease Control, (last visited Oct. 12, 2020), https://www.cdc.gov/tribal/tribes-organizations-health/tribes/state-population.html.
[18] Oklahoma Tax Commission v. Sac & Fox Nation, 508 U.S. 114, 123, 128 (1993).
[19] See, e.g., Plains Commerce Bank v. Long Family Land & Cattle Co.¸554 U.S. 316, 327 (2008).
[20] Kerr-McGee Corp. v. Navajo Tribe of Indians, 471 U.S. 195, 196, 201 (1985 (reaffirming that “the ‘power to tax is an essential attribute of Indian sovereignty because it is a necessary instrument of self-government and territorial management.’”) (quoting Merrion v. Jicarilla Apache Tribe¸455 U.S. 130, 137 (1982)).
[21] Merrion v. Jicarilla Apache Tribe¸455 U.S. 130, 133 (1982); see South Dakota v. Bourland¸508 U.S. 679, 689 (1993); Montana, 450 U.S. at 566 (discussing tribes’ “inherent power to exercise civil authority” over reservation land held in fee by non-Indians when the fee-holder’s conduct threatens or has some direct effect on the political integrity, the economic security, or the health or welfare of the tribe”).
[22] Mescalero¸411 U.S. at 148, see Oklahoma Tax Comm’n v. Chickasaw Nation¸515 U.S. 450, 458 (1995); White Mountain Apache Tribe v. Bracker¸448 U.S. 136, 144-52 (1980).
[23] Whereas a tribe-owned oil and gas company would be exempt from state laws, non-Indian “oil and gas lessees operating on Indian reservations [a]re subject to nondiscriminatory state taxation as long as Congress did not act affirmatively to pre-empt the state taxes.” Cotton Petroleum Corp. v. New Mexico¸490 U.S. 163, 175 (1989) (citing Oklahoma Tax Comm’n v. Texas Co., 336 U.S. 342 (1949). This means that a non-Indian operating a well in the reservation area would likely owe taxes to Oklahoma while a tribal member would not.
[24] Nick Martin, How the EPA is Screwing Oklahoma’s Tribes, The New Republic, (Oct. 6, 2020), https://newrepublic.com/article/159614/epa-screwing-oklahomas-tribes.
[25] Sec. 10211(a), Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, Public L. No. 109–59, 119 Stat. 1144 (2005), https://www.govinfo.gov/content/pkg/PLAW-109publ59/pdf/PLAW-109publ59.pdf.
[26] Ti-Hua Chang, EPA Grants Oklahoma Control Over Tribal Lands, The Young Turks, (Oct. 5, 2020), https://tyt.com/stories/4vZLCHuQrYE4uKagy0oyMA/65Oa5a0nYI4rljnOqxhUto.
[27] Id.
[28] 740 F.3d at 190.
[29] See Note xxvi supra.
[30] Id.
[31] D.E. Smoot, Tribal groups warn Inhofe about sovereignty concerns, Tahlequah Daily Press, (Aug. 15, 2020), https://www.tahlequahdailypress.com/news/tribal-groups-warn-inhofe-about-sovereignty-concerns/article_3fae0774-0e92-55e5-8f0d-9f8e6708a230.html.
[32] See Note xxvi supra.
[33] See Note xxiv supra.
[34] 450 U.S. at 566.
[35] Elizabeth Kronk Warner and Heather Tanana, Indian Country Post-McGirt: Implications for Traditional Energy Development and Beyond, University of Utah College of Law Research Paper No. 379, *1 (Aug. 28, 2020), https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3680658.
[36] Re: Seminole Nation Business & Corporate Regulatory Commission—Oil & Gas Severance Fees/Permits, Seminole Nation Business & Corporate Regulatory Commission, Sep. 24, 2018, https://www.ocpathink.org/uploads/assets/pdfs/Seminole-letter.pdf.
[37] Supreme Court Ruling on Oklahoma Tribal Land Raises Questions for Oil Industry, Journal of Petroleum Technology 72.9, (Sep. 1, 2020), https://pubs.spe.org/en/jpt/jpt-article-detail/?art=7520.
[38] See Note iv supra.