Recognition of tribal court money judgments: tribal sales taxes.

Existing federal law recognizes the sovereignty of federally recognized Indian tribes and provides for financial, developmental, and operational support of tribal justice systems. Existing law, the Tribal Court Civil Money Judgment Act, governs the procedure by which the superior courts of the state recognize and enter tribal court money judgments of any federally recognized Indian tribe. The act does not apply to tribal court money judgments for taxes, fines, or other penalties. This bill would provide that the Tribal Court Civil Money Judgment Act applies to tribal court money judgments for tribal taxes, as specified, and related interest or penalties.