Legal Question on Federal Installations: Are They Part of the State?

[BigBan]

From a legal standpoint, are federal installations, like army bases, part of the state that surrounds them or do they stand apart based on federal sovereignty?

[generico de requip]

i am not sure what you mean by "federal soverignty," if you mean jurisdiction, I am pretty sure they are fully under military law and crimes are tried under their tribunals. As for civil law, i think those living on the base are domicilaries of the state where they "came from" or possibly the state where the base is... depending.

maybe that is not the question you are asking at all. you are posting in this board, so now that i think about it, you probably have had civpro and so what i said probably wasnt an answer you were looking for... eh...

However, if you mean real property-- like land-- then there is a difference in terms of ownership and jurisdiction, i mean the bases in state X probably couldn't say "we are no longer part of state X we are now our own state" but in terms of jurisdiction over criminal matters they are probably free from state jurisdiction (and under military law) unless a civilian is involved... hmmm, there must be some military historians out there.... come out come out....

[lepexarieFura]

Federal installations (military bases) are real properties that belong to the federal government. The only reason that I know this is because I'm an army brat. Example, if you get a speeding ticket on a military base ($100+), you will pay the federal government. The state has no control over a military base that is within its state.

[AdjuseCearAdefs]

I am not a lawyer. This is not legal advice. If you want to look up the laew this is where to look.

Ala.Code 1975 § 40-18-2 Levied; persons and subjects taxable generally.

(6) Every nonresident individual receiving income from property owned or business transacted in Alabama;
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My non legal interpretation,

"property owned or business transacted in Alabama", The federal government "owns" the propery within the bounderies of the state.

Further, in my non-legal opinion, under the long arm provisions, you are subject to jurisdiction in the state because you avail yourself of the state on a regular systematic way by traveling by puposefully coming to the state on a regular basis by choice to work.

You probably can file an Alabama tax return and get a refund. I don't know that for sure. It is worth looking into.

[Dovupwpf]

By definition, federal property is not in the state, even though it is surrounded by the state.

I've filed a number of returns, but never received a refund of the taxes collected.

Under your interpretation, anyone who travels through Alabama to do business would have to pay income tax. If I drive from Georgia to Mississippi to work, should this law apply to me?

[vedideonfef]

No the "minimum contacts" should not "offend traditional sensibilities" Civ. Pro stuff.

The property owned or income earned within the state part gets you.

I looked on Westlaw for your problem. I could not find any case law 10% on point. When it coimes to taxation. The federal courts are usually pretty forgiving to the state tax man.

If you were an Alabama tax resident paying state taxes in another state you can deduct those taxes from your Alabama Income tax.

You have two options: 1. Be gald you don't have income tax in Tennesse and call it a wash or 2. go see a tax lawyer and let them figure it out. A reputable tax lawyer in Nashville would have certainly dealt with this before.

Look up the tax code Ala.Code 1975 § 40-18 and you can probably dig deeper than I did and get a more complete answer.

[PeterM]

You could visit this website for some more references. I have read some of the laws in that website and it gave me a lot of ideas that I never thought of before.