Internal Revenue Code section 7871 states that Indian tribal governments are to be treated as states for certain purposes relating to any exemption from, credit or refund of, or payment with respect to an excise tax imposed by:
- IRC 7871(a)(2)(A) chapter 31 relating to tax on special fuels;
- IRC 7871(a)(2)(B) chapter 32 relating to manufacturers excise taxes;
- IRC 7871(a)(2)(C) chapter B of chapter 33 relating to communications excise tax; and
- IRC 7871(a)(2)(D) subchapter D of chapter 36 relating to tax on use of certain highway vehicles.