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 wagering taxes are imposed on legal and illegal wagers? What is Form 11-C, Occupational Tax and Registration Return for Wagering, and what is it used for? What is the status of wagering excise taxes for tribes? For those who utilize a third-party operator to conduct a wagering pool, is there a liability for the wagering excise tax? Where a third-party "operator" conducts the wagering pool activity, who is the party liable for any wagering tax?