Yes. Tribal governments issuing tax-exempt bonds to finance an essential governmental function must file either Form 8038-G, Information Return for Tax-Exempt Governmental ObligationsPDF, or Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment SalesPDF. Tribal governments issuing tax-exempt bonds to finance qualified manufacturing facilities must file Form 8038, Information Return for Tax-Exempt Private Activity Bond IssuesPDF. Additionally, tribal governments may need to periodically file Form 8038-T, Arbitrage Rebate and Penalty in Lieu of Arbitrage RebatePDF, and Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate ProvisionsPDF, for matters related to the arbitrage and rebate requirements under Section 148. Return to List of FAQs