ITG FAQ #6 answer - Does IRC Section 7871 also apply to political subdivisions of tribes?

Yes. IRC section 7871(d) provides that, for purposes of section 7871 PDF, a subdivision of an Indian tribal government shall be treated as a political subdivision of a state if (and only if) the Secretary of the Treasury determines (after consultation with the Secretary of the Interior) that such subdivision has been delegated the right to exercise one or more of the substantial governmental functions of the Indian tribal government.

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