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Muscogee Nation woman takes tribal tax battle to Okla. Supreme Court

Alicia Stroble Muscogee State Supreme Court case.png
Posted at 10:11 PM, Jan 18, 2024
and last updated 2024-01-19 10:16:56-05

OKMULGEE, Okla. — Attorneys for a Muscogee (Creek) Nation woman are arguing she and her fellow tribal members shouldn't have to pay income tax to the State of Oklahoma.

In mid-January, the two sides argued in front of the Oklahoma Supreme Court.

Lifelong Muscogee Reservation resident Alicia Stroble said in the wake of the McGirt ruling by the U.S. Supreme Court in 2020 — she learned she could fill out her state income tax refund form to receive the last three years' worth of payments back. It worked for her at first, but in 2022, the Oklahoma Tax Commission reversed its decision.

"I got a letter stating they wanted that (money) back. I think interest too, even though I just got it," Stroble said.

The tax commission argued Stroble doesn't live on reservation land, but on private land owned by an individual, and because of this, she's ineligible for any state income tax exemption.

The Muscogee Nation, which employs Stroble, joined her case to get her exemption status back.
Mike Parks represented Stroble at the Oklahoma Supreme Court in Oklahoma City on Jan. 18, arguing property ownership shouldn't matter.

"That does not take it outside... the reservation," Parks said. "If that land that's owned by an individual falls within the boundary of the Indian country of that tribe, then that is sufficient."

If the court rules in Stroble's favor, it could exempt any tribal citizen living and working on reservation land from paying Oklahoma state income taxes.

Governor Kevin Stitt, an advocate against state income tax as a whole, spoke out against the case via social media.

"If the Supreme Court rules that one race doesn't have to pay taxes, then no one should. It's that simple," Stitt said on X.

Stroble admits reluctance to challenge the state, but now feels a sense of pride in her case.

"My grandparents were involved in 1976 going to Washington D.C. on their first airplane ride, and they were witnesses for the trial of Harjo v. Kleppe," Stroble said. "I feel like I'm going for justice just like they did."

Parks said there's no word on when the state supreme court will hand down its decision, but guesses it could come this summer.


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