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ITG FAQ #8 Answer-What section of the Internal Revenue Code requires withholding from per capita or other distributions of gaming revenue?

Section 3402(r) imposes a withholding requirement and states that in general, every person, including an Indian tribe, making a payment to a member of an Indian tribe from the net revenues of any class II or class III gaming activity conducted or licensed by such tribe shall deduct and withhold from such payment a tax in an amount equal to such payment's proportionate share of the annualized tax.

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Page Last Reviewed or Updated: 15-Aug-2014