Tribal Law - Lac Courte Oreilles Band of Lake Superior Ojibwe, Wisconsin; National Indian Law Library, Native American Rights Fund

Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin - Tribal Law

Disclaimer: Although every effort is made to present current and accurate information, if you need an official version of the tribe’s laws, please contact the tribe.

To contact the Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin, visit the tribal court's website.

Lac Courte Oreilles Tribal Code of Law.

GWE.1.3.050 Special Effective Dates

Code Section 139E is effective for Assistance in taxable years for which the period of limitations on a refund or credit under Code Section 6511 has not expired. If the period of limitation on a refund or credit resulting from the application of Code Section 139E (a) would otherwise expire before the one-year period beginning on the date of the enactment of Code Section 139E, a refund or credit (to the extent attributed thereto) may be made or allowed if a claim is filed before the close of such one-year period.