Smoke Signals

Smoke Signals

Indian Law Blog

Category Archives: Legal Update

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Tribes and Marijuana Webinar Materials

Posted in Legal Update, Webinar
Miss the webinar?  That’s OK, click here to view it online.  Slides here and FINCEN memo here. Bottom line – Tribes need to consider their options, make a decision, and take action to codify that decision into law.  Feel free to reach out to us if you have questions. Lael, Tracie and Stephanie Warning Regarding … Continue Reading

Tribes and Marijuana Webinar . . . Beginning the Conversation

Posted in Legal Update, Webinar
Please join us for the Tribes and Marijuana . . . Beginning the Conversation webinar on Wednesday, January 14, 10:00 am – 12:00 pm PST.  Please see agenda below. Registration is available at https://attendee.gotowebinar.com/register/4583306887053602561 Overview:  The Department of Justice’s recent memo regarding enforcement of federal marijuana laws in Indian Country presents both challenges and opportunities … Continue Reading

DOJ Signals That Legalized Marijuana in Indian Country Will Get the Same Treatment as Other States

Posted in Legal Update
In a memo made public yesterday, the United States Department of Justice revealed that US Attorneys around the country have been instructed to treat any Indian Nation choosing to legalize marijuana consistent with the priorities DOJ previously outlined for all states in the August 2013 Cole Memorandum.  By treating Indian Country the same as states, … Continue Reading

IRS Issues Final General Welfare Exclusion Guidance

Posted in Legal Update, NAFOA, Quick Update, Tax
 Today, the IRS issued Rev. Proc 2014-35 “Application of the General Welfare Exclusion to Indian Tribal Government Programs that Provide Benefits to Tribal Members”.  The Guidance recognizes the inherent sovereignty of Tribes and the importance of excluding certain benefits from individual tribal income tax.  The Final Guidance states: The Service has consistently concluded, however, that … Continue Reading