§ 306 Taxation

A. All Per Capita Payments made to Tribal Members are subject to Federal taxation and may, if applicable, be subject to state and local taxation. Tribal Members receiving a Per Capita Payment shall be informed that they are responsible for payment of applicable federal taxes as required by IGRA.

B. The Tribe shall deduct and withhold tax from Per Capita Payments to the extent and in the amounts required by 26 U.S.C. § 3402(r) or any successor statute.

C. General Welfare Assistance benefits that meet the requirements of Code Sections 139E or 139D (medical benefits) will not be reported as taxable.

D. The Tribe reserves the right to implement procedures, forms, deferral,  and/or disclaimer agreements,  and  other  limitations  as  it  reasonably  deems  necessary  or  appropriate  to achieve  tax  compliance including, without limitation, requirements necessary to avoid premature taxation due to IRS doctrines of constructive receipt or economic benefit, or to ensure compliance with Code Sections 139E and 139D.

E. The Tribe cannot provide individual tax advice and does not guaranty the tax treatment of any distributions herein.

[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]