Cotton Petroleum Corp. v. New Mexico

E1406811 UNEXPLORED

Cotton Petroleum Corp. v. New Mexico is a 1989 U.S. Supreme Court case that upheld a state’s authority to impose severance taxes on non-Indian companies extracting oil and gas from tribal lands, clarifying limits on the Indian Commerce Clause and state taxation in Indian country.

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Indian Commerce Clause citedInCase Cotton Petroleum Corp. v. New Mexico