Commission Responsibility
That Net revenues from any class II gaming activities conducted or licensed by any Indian tribe may be used to make per capita payments to members of the Indian tribe only if – (A) the Indian tribe has prepared a plan to allocate revenues according to the IGRA;
the interests of minors and other legally incompetent persons who are entitled to
receive any of the per capita payments are
protected and preserved and covered under a plan approved by the Secretary and the governing body of the Indian tribe;
that the per capita payments are subject to Federal taxation and tribes should notify members of
(B) the plan is reviewed and approved by the NIGC and/or Interior Secretary as required;
such tax liability when payments are made
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