Nebraska Attorney General Reports May 29, 1997 (Opinion No. (1997))

REQUESTED BY: M. Berri Balka State Tax Commissioner You have requested our opinion concerning whether a for-profit corporation created and owned by the Winnebago Indian Tribe of Nebraska is immune from taxation by the State of Nebraska based on activities conducted by the corporation both on and off the Winnebago Tribe's Reservation. I. FACTS The corporation, Ho-Chunk, Inc.