Mcclanahan Presumption Law and Legal Definition
Mcclanahan presumption refers to a presumption that all states lack jurisdiction to tax members of a Native American tribe who live or work on tribal land. Mcclanahan presumption was developed from McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164 (U.S. 1973). The presumption is not exclusively restricted to tribal members who live or work on the tribal land. The presumption also includes those who live or work on those lands which are dependent on tribal communities or tribal allotments.