Indian Tribal Governmental Tax Status Act. : An Overview.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Indians of North America.

Local taxation.

Tax incentives.

Physical Description:

1 online resource (13 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Provides overview of P.L. 97-473, the Indian Tribal Governmental Tax Status Act, which provides the same tax exemptions and general tax treatment to recognized Indian tribal governments, including Alaska Native villages, as are applicable to State and local governments. Summarizes provisions of H.R. 4849, S. 1850 and H.R. 3164, all to amend the Act by giving tribal governments greater flexibility in issuing tax-exempt bonds.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Indian Tribal Governmental Tax Status Act

Access Restriction:

Restricted for use by site license.