FAQs for Indian tribal governments regarding highway use tax

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.

1. Does the highway use tax apply to Indian tribal governments?
2. What is Form 2290, Heavy Highway Vehicle Use Tax Return, and how does it apply to Indian tribes and tribal members?