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INDIAN GAMING

FEDERAL LAW OVERVIEW

The Internal Revenue Service has issued Publication 3908 titled Gaming Tax Law for Indian Tribal Governments. This publication explains the various tax rules related to operating gaming establishments on tribal lands.

Contents include:

  • Short Discussion of Indian Gaming Regulatory Act (IGRA)
  • Short discussion of determining federal tax status of Indian tribal governments
  • Record keeping and reporting requirements
  • Employment taxes
  • Tax on wagering
  • Per capita distributions
  • Filing requirements for IRS tax forms
  • IRS resources and assistance

 

 

No claim is made to government documents or to other authors' works linked here.
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