GroundRules
25 CFR 293.19: May a compact or amendment include provisions addressing the Tribe's taxation of gaming?
Where this section sits in the code
- Title 25—Indians
- CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR
- SUBCHAPTER N—ECONOMIC ENTERPRISES
- PART 293—CLASS III TRIBAL-STATE GAMING COMPACTS
- Subpart D—Scope of Tribal-State Gaming Compacts
Yes. A compact or amendment may include provisions addressing the Tribe's taxation of tribally licensed gaming activity in amounts comparable to the State's taxation of State licensed gaming activities. A compact may not include provisions addressing the Tribe's taxation of other activities that may occur within or near the Tribe's gaming facility. The inclusion of provisions addressing the Tribe's taxation of other activities may be considered evidence of a violation of IGRA.
Collected 2026-08-27T02:24:59Z. Source file · JSON