MCCLANAHAN PRESUMPTION
McClanahan presumption. The presumption that the states do not have jurisdiction to tax members of a Native American tribe who live or work on tribal land. ? The presumption is not limited to tribal members who live or work on a formal reservation. Instead, it includes those who live or work on informal reservations, in dependent tribal communities, and on tribal allotments. McClanahan v. Arizona Tax Comm’n, 411 U.S. 164, 93 S.Ct. 1257 (1973). [Cases: Taxation 181, 940. C.J.S. Indians ¡ì¡ì 131¨C132; Taxation ¡ì¡ì 256¨C258, 301¨C302, 1702.]
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