Indian Country Lawyers Galanda Broadman Open Bend, Oregon Office

Gabriel S. Galanda and Anthony S. Broadman are excited to announce that they have opened a new Galanda Broadman, PLLC, office in Bend, Oregon. Anthony, who is licensed to practice law in Oregon, will manage the firm's new satellite office. Galanda Broadman recently received a prestigious Tier 1 ranking in the 2013 Edition of U.S. News - Best Lawyers “Best Law Firms,” in the arena of Native American Law.

Galanda Broadman, PLLC, “An Indian Country Law Firm,” is dedicated to advancing tribal legal rights and Indian business interests. The firm, which is headquartered in Seattle, Washington, represents tribal governments, businesses and members in critical litigation, business and regulatory matters, especially in matters of Indian Treaty rights, tribal sovereignty and taxation.

Gabe is an enrolled member of the Round Valley Indian Tribes of California. He currently sits on the National Native American Bar Association (NNABA) Board of Directors, chairing the group’s “Include Indian Law on State Bar Exams” Initiative, and co-chairing its “Increase Natives and Tribal Court Judges in the Judiciary” Initiative. Gabe is a past President of the Northwest Indian Bar Association and past Chair of the Washington State Bar Association (WSBA) Indian Law Section. Gabe has been named to The Best Lawyers in America in the practice areas of both Gaming Law and Native American Law, from 2007 to 2013.

Anthony is the immediate past Chair of the WSBA Administrative Law Section, and author of “Administrative Law in Washington Indian Country.” He is a former Trustee of the WSBA Indian Law Section, and also serves as Editor-in-Chief of the Section’s Indian Law Newsletter. Anthony has been named a Rising Star by Washington Law & Politics-Super Lawyers magazine.

Ryan Dreveskracht is a firm associate. Prior to joining Galanda Broadman he was a law clerk to the Honorable Kathleen Kay, in the U.S. District Court for the Western District of Louisiana. Ryan has published ten journal and law review articles in 2011-12 alone, on issues like tribal renewable energy, and has served as the Managing Editor for the National Lawyer’s Guild Review since 2010.

Seattle Tribal Lawyer Ryan Dreveskracht Publishes Indian Alternative Energy Article

Ryan Dreveskracht has published "Alternative Energy in American Indian Country: Catering to Both Sides of the Coin," in the latest edition of Energy Law Journal.

Given the bipartisan Congressional support for tribal energy development in Indian country, one would assume that tribal governments and their citizens would be playing a large role in making this come to fruition. But, as noted by Senator Daniel K. Akaka (D-HI), “[o]ur existing laws are falling short of fully enabling tribes to develop their natural resources.”

Has anyone stopped to ask, though, whether tribal governments and their citizens even want to develop alternative energies on their lands? A peripheral reading of recent media accounts would suggest that tribes throughout the Nation are voicing active opposition to alternative energy projects.

This article looks at both sides of the renewable energy “coin” in relation to American Indian country. On the one side, at least according to some recent media depictions, it appears that tribal governments and their citizens are adamantly opposed to any energy development on their lands. All told, however, this couldn’t be further from the truth. Section A of this article will explain that tribes merely seek a seat at the table when decisions are made regarding developments that will adversely affect their lands or areas of cultural significance, and why this is important. Indeed, contrary to being opposed to alternative energy development, Tribes are very actively seeking to develop their lands, and to do so in a manner that is consistent with their cultures and traditions. But, large-scale alternative energy projects are virtually absent from Indian country. Thus, Section B of this article will discuss what is hindering these projects from coming to fruition. Finally, Section C of the article will discuss what Congress is – and is not – doing regarding the two sides of the coin.

Ryan Dreveskracht is an Associate at Galanda Broadman PLLC, of Seattle, an American Indian majority-owned law firm. His practice focuses on representing businesses and tribal governments in public affairs, energy, gaming, taxation, and general economic development. He can be reached at 206.909.3842 or ryan@galandabroadman.com.

Puff, Puff, Tax: I-502 and Washington Indian Country

Washington state’s legalization and regulation of marijuana will be hazy for some time. But the effects of Initiative 502 in Washington Indian Country promises to be cloudier than throughout the rest of the state. Setting aside the social issues that all of Washington will be dealing with as pot becomes a mainstream recreational drug à la tobacco and alcohol, the taxation of pot in Indian country, if it can even be sold on Reservations, promises a host of issues that we’ll be working through well into the next election cycle. Issue No. 1: Tribal Prohibition

Tribes can and increasingly do prohibit marijuana on their reservations. While tribes lack criminal jurisdiction over non-Indians, through their civil authority, tribes could attempt to regulate pot traffic and use because it “threatens or has some direct effect on the political integrity, economic security, or the health and welfare of the tribe.” Montana v. United States, 450 U.S. 544, 566 (1981). If tribes do so, and if the Liquor Control Board’s forthcoming pot-licensing regulations mirror liquor regulations (where local governments can object to licenses), many of these taxation issues will be academic.

Issue No. 2: Federal Law

If Washington tribes follow the state’s lead and decriminalize pot within their jurisdictions, federal interference remains likely. In recent years, tribal flirtation with medical marijuana has garnered unintelligible but angry responses from the Department of Justice. Marijuana remains a controlled substance under federal law, everywhere. But the fact that Indian reservations comprise often largely federal land makes them awkward places to sell drugs that are legal under state law (which doesn’t apply) and illegal under federal law (which is often unenforced).

Issue No. 3: Reservation-based Value

In Washington, as throughout Indian Country, federal law generally bars taxes on products that incorporate “value generated on the reservation,” sold to Indians or non-Indians. See WAC 458-20-192(c). This means that food harvested from Indian lands or prepared at a tribal facility and sold to nonmembers would be untaxed. Id. at (a)(i); cf. Agua Caliente Band of Cahuilla Indians v. Hardin, 223 F.3d 1041, 1044 (9th Cir. 2000) (dicta); California v. Cabazon Band of Mission Indians, 480 U.S. 202, 220 (1987); Indian Country, U.S.A., Inc. v. Oklahoma, 829 F.2d 967, 986 (10th Cir. 1987); Conn. Legal Ruling No 2002-3 (May 29, 2002).

In other words, if a Tribe adds value to a product and sells it on the Reservation, it shouldn’t be taxed. In a vacuum this means that tribally or tribal-member grown pot sold on the Reservation will not be subject to state taxes. If state-regulated pot is actually a feasible business endeavor and not irrelevant because of the black market, untaxed on-Reservation sales could severely undercut off-Reservation sales, which will carry a 25% tax.

- - -

Whatever form Washington Liquor Control Board pot regulations take when they are published, Washington Indian Country should remain vigilant to ensure that its interests are taken into account – whether tribes wish to fight pot on the reservation, or to regulate and tax it.

Anthony Broadman is a partner at Galanda Broadman PLLC. He can be reached at 206.321.2672, anthony@galandabroadman.com, or via www.galandabroadman.com.

Washington State Indian Lawyer Gabe Galanda Quoted Re: AUTO v. State Decision

Gabe Galanda was quoted in a WSBA Bar News article, "In Good Conscience: Analyzing the Automotive United Trades Org. v. State of Washington."

The Court’s decision, according to Gabriel Galanda, an enrolled member of the Round Valley Indian Tribes of Mendocino County, California and Seattle Indian law attorney, spells fallout for burgeoning state-tribal relations. “Currently, there are over 200 statetribal tax agreements in effect nationwide, resolving ex ante a variety of potential tax disputes. And Washington state and its tribes are just starting to smooth out the edges of their tax disputes using compacts,” said Galanda. “But now,” he explains, “the Court’s decision permits suits against tribes, essentially, in absentia.

Gabriel "Gabe" Galanda is a partner at Galanda Broadman PLLC, of Seattle, an American Indian owned law firm.  He is an enrolled member of the Round Valley Indian Tribes of Covelo, California.  Gabe assists tribal governments and businesses in all matters of tribal economic development and diversification, including entity formation and related tax strategy. Gabe can be reached at 206.691.3631 or gabe@galandabroadman.com.

Tribal Tax Litigation Update

Anthony Broadman's materials from the 2nd Annual Tribal Tax & Business Development Conference held yesterday in Portland are available. It has been an up and down year for tax controversy, including some bad losses (Ute Mountain Ute Tribe v. Rodridguez) and good wins (Mashantucket Pequot Tribe v. Town of Ledyard). As always, New York has provided a wealth of tobacco tax cases in which the state generally prevails and property tax cases in which tribal interests triumph.

Oregon Tribal Lawyer Anthony Broadman Honored for Leadership and Service

On September 24, 2012, Anthony Broadman was presented with a crystal award commemorating his outstanding service as Chair of the WSBA Administrative Law Section during the 2011-12 term.

Anthony remains on the Administrative Law Section Board as immediate Past Chair. Earlier this year he published “Administrative Law in Washington Indian Country,” an authoritative text on administrative law in Washington State. He is a former Trustee of the WSBA Indian Law Section, and also serves as Editor-in-Chief of Indian Law Newsletter.

Anthony Broadman is a partner at Galanda Broadman PLLC.  His practice includes tribal administrative matters, including tax and employment appeals.  He can be reached at 206.321.2672, anthony@galandabroadman.com, or via www.galandabroadman.com.

Northwest Tribal Law Firm Galanda Broadman Named "Best Firm" By U.S. News & World Report

Galanda Broadman, PLLC, has received a prestigious Tier 1 ranking in the 2013 Edition of U.S. News - Best Lawyers “Best Law Firms,” in the arena of Native American Law. According to U.S. News - Best Lawyers, the Tier 1 ranking was determined through the firm's overall evaluation, which was derived from a combination of Galanda Broadman’s “clients' impressive feedback” and “the high regard that lawyers in other firms in the same practice area have for [the] firm.”

In addition, named partner Gabriel S. Galanda was named to The Best Lawyers in America in the practice areas of both Gaming Law and Native American Law. “Selection for Best Lawyers is based on an exhaustive and rigorous peer-review survey comprised of more than 4 million confidential evaluations by the top attorneys in the country. “ Gabe has now been selected to The Best Lawyers in America from 2007 to 2013.

Galanda Broadman, PLLC, “An Indian Country Law Firm,” is dedicated to advancing tribal legal rights and Indian business interests. The firm, with offices in Seattle, Washington and Bend, Oregon, represents tribal governments, businesses and members in critical litigation, business and regulatory matters, especially in matters of Indian Treaty rights, tribal sovereignty and taxation.

Gabe is an enrolled member of the Round Valley Indian Tribes of California. He currently sits on the National Native American Bar Association (NNABA) Board of Directors, chairing the group’s “Include Indian Law on State Bar Exams” Initiative, and co-chairing its “Increase Natives and Tribal Court Judges in the Judiciary” Initiative. Gabe is a past President of the Northwest Indian Bar Association and past Chair of the Washington State Bar Association (WSBA) Indian Law Section.

Named partner Anthony Broadman is the immediate past Chair of the WSBA Administrative Law Section, and author of “Administrative Law in Washington Indian Country.” He is a former Trustee of the WSBA Indian Law Section, and also serves as Editor-in-Chief of the Section’s Indian Law Newsletter.

Ryan Dreveskracht is a firm associate. Prior to joining Galanda Broadman he was a law clerk to the Honorable Kathleen Kay, in the U.S. District Court for the Western District of Louisiana. Ryan has published ten journal and law review articles in 2011-12 alone, on issues like tribal renewable energy, and has served as the Managing Editor for the National Lawyer’s Guild Review since 2010.

Gabe, Anthony and Ryan each received their law degrees from the University of Arizona College of Law. Gabe received his B.A. from Western Washington University, and Anthony his A.B. from Princeton University, cum laude; both majoring in English. Ryan received his B.A. as well as an LL.M. in Sustainable International Development from the University of Washington.