These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Which Internal Revenue Code sections apply to some of the various exceptions to excise taxes for Indian tribes? Do exemptions from various excise taxes apply equally to tribal members and Indian tribes alike? When is an Indian tribe exempt from communication excise taxes? Are there any exemptions from the tax on Ozone Depleting Chemicals (OCDs)? Are there exceptions to the manufacturer's tax? Are Indian tribes exempt from the excise taxes on wholesale fuel hauling? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at 800-829-4933.