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. What is a "trust relationship"? What is tribal sovereignty? What is tribal sovereignty immunity? What is Public Law 280? What is the Indian Commerce Clause? What is "Indian Country"? What is allotted land? Who is a tribal member? What is meant by the term "Competent Indian"? What is meant by the term "Non-competent Indian"? What is the Bank Secrecy Act? What is Class I gaming? What is Class II gaming? What is Class III gaming? What is Form 8300? What is meant by the term "directly derived from the land"? What is a Per Capita Distribution? What is a General Welfare Program? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at1-877-829-5500. For questions on any tribal tax matter, please e-mail us. Be sure to include your name, your phone number and your email address so that we can respond to your question.