TUNICA-BILOXI INDIAN TRIBE IS DECLARED TRIBE'S GOVERNMENTAL REPRESENTATIVE.

Rev. Proc. 92-19

SECTION 1. PURPOSE

This revenue procedure adds the Tunica-Biloxi Indian Tribe of Louisiana to the list of Indian tribal entities representing Indian tribal governments (section 3.01 of Rev. Proc. 83-87, 1983-2 C.B. 606).

SEC. 2. BACKGROUND

01 Under section 7871 of the Internal Revenue Code, an Indian tribal government is treated as a state for certain enumerated federal tax purposes. Section 7701(a)(40) of the Code provides that "Indian tribal government" means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, that is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions. Under section 305.7701-1(a) of the Temporary Procedural and Administrative Tax Regulations under the Indian Tribal Governmental Tax Status Act of 1982, the designation of a governing body as an Indian tribal government is to be by revenue procedure.

02 The fact that an Indian tribal entity represents an Indian tribal government does not mean that the tribe necessarily qualifies for a particular tax benefit. For example, if a tribal entity seeks exemption from excise taxes, the entity must be able to demonstrate that the underlying transaction involves the exercise of an essential governmental function of the Indian tribal government.

SEC. 3. ADDITION TO REV. PROC. 83-87 LIST OF INDIAN TRIBAL ENTITIES

Tunica-Biloxi Indian Tribe of Louisiana

SEC. 4. EFFECT ON OTHER DOCUMENTS

Section 4 of Rev. Proc. 83-87, 1983-2 C.B. 606, is supplemented.

SEC. 5. EFFECTIVE DATE

This revenue procedure is effective as of December 12, 1983, the date of the publication of Rev. Proc. 83-87.

DRAFTING INFORMATION

The principal author of this revenue procedure is Adrian Michur of the Office of Assistant Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Mr. Michur on (202) 566-3294 (not a toll-free call).