New Mexico Court of Appeals October 26, 1993, 14131 (New Mexico Taxation & Revenue Department v. Greaves)

OPINION

PICKARD, Judge.

This ease presents the question of whether the state can tax Native Americans for income they earn while living and working on another tribe’s reservation. In light of recent United States Supreme Court opinions, we expressly overrule Fox v. Bureau of Revenue, 87 N.M. 261, 531 P.2d 1234 (Ct.App.), certs. denied, 88 N.M. 318, 540 P.2d 248 (1975) and 424 U.S. 933, 96 S.Ct.