Oklahoma Supreme Court Denies Muscogee Nation Member State Income Tax Exemption

The Oklahoma Supreme Court ruled 6-3 that a member of the Muscogee (Creek) Nation, Alicia Stroble, does not qualify for a state income tax exemption despite living within the boundaries of the Muscogee reservation and working for the tribal government. The court clarified that the U.S. Supreme Court's 2020 McGirt v. Oklahoma decision, which affirmed the reservation status for criminal law purposes, does not extend to civil matters such as state taxation. Stroble's claim that all lands within the reservation boundaries, including privately owned fee lands, are considered 'Indian Country' for tax exemption purposes was rejected by the state supreme court. Oklahoma Gov. Kevin Stitt praised the ruling as a victory for the state, emphasizing that extending tax exemptions would create a two-tiered system and weaken public services. The Muscogee Nation criticized the decision, stating it departs from well-established federal law and the state's own tax rules. This ruling leaves tribal citizens living and working on tribal lands subject to state income tax and likely sets the stage for further appeals in federal courts.