10/21/20
• Most commonly are based on: • Revenue Sharing Provisions • Impermissible Subject Matter
Disapprovals
15
Except for fees to defray the cost of regulatory activities, IGRA specifically prohibits States from imposing any tax, fee, charge, or other assessment upon an Indian tribe or upon any other person or entity authorized by an Indian tribe to engage in a class III activity. IGRA further provides that: No State may refuse to enter into the compact negotiations based upon the lack of authority in such State, or its political subdivisions, to impose such a tax, fee, charge, or other assessment.
Prohibition on Tax Assessments
16
8
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