Browse Arkansas Code titles and sections
25 U.S.C. § 2703 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
For purposes of this chapter—
(1) The term “Attorney General” means the Attorney General of the United States.
(2) The term “Chairman” means the Chairman of the National Indian Gaming Commission.
(3) The term “Commission” means the National Indian Gaming Commission established pursuant to [section 2704 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section2704&num=0&edition=prelim).
(4) The term “Indian lands” means—
(A) all lands within the limits of any Indian reservation; and
(B) any lands title to which is either held in trust by the United States for the benefit of any Indian tribe or individual or held by any Indian tribe or individual subject to restriction by the United States against alienation and over which an Indian tribe exercises governmental power.
(5) The term “Indian tribe” means any Indian tribe, band, nation, or other organized group or community of Indians which—
(A) is recognized as eligible by the Secretary for the special programs and services provided by the United States to Indians because of their status as Indians, and
(B) is recognized as possessing powers of self-government.
(6) The term “class I gaming” means social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in by individuals as a part of, or in connection with, tribal ceremonies or celebrations.
(7)
(A) The term “class II gaming” means—
(i) the game of chance commonly known as bingo (whether or not electronic, computer, or other technologic aids are used in connection therewith)—
(I) which is played for prizes, including monetary prizes, with cards bearing numbers or other designations,
(II) in which the holder of the card covers such numbers or designations when object
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 2703
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 15643f9e1c02010342c375cffce76232c68b5760fa4272c48fd2c2e10c147afa. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_6f65575ae848271a8dcb5251
Source file: Laws/federal/codes/united-states-code/title-25/section-2703-definitions--b633939844.md
Pages: Not recorded – Not recorded
Passage SHA-256: c4112f880f4b1ea6d14cd1ee1ac1f7b6dc384a58e89986c3eb1f2b262c14368b
Source location: Title 25, Chapter 29, § 2703; chapter-029-indian-gaming-regulation.md
Stored source content
For purposes of this chapter—
(1) The term “Attorney General” means the Attorney General of the United States.
(2) The term “Chairman” means the Chairman of the National Indian Gaming Commission.
(3) The term “Commission” means the National Indian Gaming Commission established pursuant to [section 2704 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section2704&num=0&edition=prelim).
(4) The term “Indian lands” means—
(A) all lands within the limits of any Indian reservation; and
(B) any lands title to which is either held in trust by the United States for the benefit of any Indian tribe or individual or held by any Indian tribe or individual subject to restriction by the United States against alienation and over which an Indian tribe exercises governmental power.
(5) The term “Indian tribe” means any Indian tribe, band, nation, or other organized group or community of Indians which—
(A) is recognized as eligible by the Secretary for the special programs and services provided by the United States to Indians because of their status as Indians, and
(B) is recognized as possessing powers of self-government.
(6) The term “class I gaming” means social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in by individuals as a part of, or in connection with, tribal ceremonies or celebrations.
(7)
(A) The term “class II gaming” means—
(i) the game of chance commonly known as bingo (whether or not electronic, computer, or other technologic aids are used in connection therewith)—
(I) which is played for prizes, including monetary prizes, with cards bearing numbers or other designations,
(II) in which the holder of the card covers such numbers or designations when objects, similarly numbered or designated, are drawn or electronically determined, and
(III) in which the game is won by the first person covering a previously designated arrangement of numbers or designations on such cards,
including (if played in the same location) pull-tabs, lotto, punch boards, tip jars, instant bingo, and other games similar to bingo, and
(ii) card games that—
(I) are explicitly authorized by the laws of the State, or
(II) are not explicitly prohibited by the laws of the State and are played at any location in the State,
but only if such card games are played in conformity with those laws and regulations (if any) of the State regarding hours or periods of operation of such card games or limitations on wagers or pot sizes in such card games.
(B) The term “class II gaming” does not include—
(i) any banking card games, including baccarat, chemin de fer, or blackjack (21), or
(ii) electronic or electromechanical facsimiles of any game of chance or slot machines of any kind.
(C) Notwithstanding any other provision of this paragraph, the term “class II gaming” includes those card games played in the State of Michigan, the State of North Dakota, the State of South Dakota, or the State of Washington, that were actually operated in such State by an Indian tribe on or before May 1, 1988, but only to the extent of the nature and scope of the card games that were actually operated by an Indian tribe in such State on or before such date, as determined by the Chairman.
(D) Notwithstanding any other provision of this paragraph, the term “class II gaming” includes, during the 1-year period beginning on October 17, 1988, any gaming described in subparagraph (B)(ii) that was legally operated on Indian lands on or before May 1, 1988, if the Indian tribe having jurisdiction over the lands on which such gaming was operated requests the State, by no later than the date that is 30 days after October 17, 1988, to negotiate a Tribal-State compact under [section 2710(d)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section2710/d/3&num=0&edition=prelim).
(E) Notwithstanding any other provision of this paragraph, the term “class II gaming” includes, during the 1-year period beginning on December 17, 1991, any gaming described in subparagraph (B)(ii) that was legally operated on Indian lands in the State of Wisconsin on or before May 1, 1988, if the Indian tribe having jurisdiction over the lands on which such gaming was operated requested the State, by no later than November 16, 1988, to negotiate a Tribal-State compact under [section 2710(d)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section2710/d/3&num=0&edition=prelim).
(F) If, during the 1-year period described in subparagraph (E), there is a final judicial determination that the gaming described in subparagraph (E) is not legal as a matter of State law, then such gaming on such Indian land shall cease to operate on the date next following the date of such judicial decision.
(8) The term “class III gaming” means all forms of gaming that are not class I gaming or class II gaming.
(9) The term “net revenues” means gross revenues of an Indian gaming activity less amounts paid out as, or paid for, prizes and total operating expenses, excluding management fees.
(10) The term “Secretary” means the Secretary of the Interior.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** There is established within the Department of the Interior a Commission to be known as the National Indian Gaming Commission.
**(b) Composition; investigation; term of office; removal**
(1) The Commission shall be composed of three full-time members who shall be appointed as follows:
(A) a Chairman, who shall be appointed by the President with the advice and consent of the Senate; and
(B) two associate members who shall be appointed by the Secretary of the Interior.
(2)
(A) The Attorney General shall conduct a background investigation on any person considered for appointment to the Commission.
(B) The Secretary shall publish in the Federal Register the name and other information the Secretary deems pertinent regarding a nominee for membership on the Commission and shall allow a period of not less than thirty days for receipt of public comment.
(3) Not more than two members of the Commission shall be of the same political party. At least two members of the Commission shall be enrolled members of any Indian tribe.
(4)
(A) Except as provided in subparagraph (B), the term of office of the members of the Commission shall be three years.
(B) Of the initial members of the Commission—
(i) two members, including the Chairman, shall have a term of office of three years; and
(ii) one member shall have a term of office of one year.
(5) No individual shall be eligible for any appointment to, or to continue service on, the Commission, who—
(A) has been convicted of a felony or gaming offense;
(B) has any financial interest in, or management responsibility for, any gaming activity; or
(C) has a financial interest in, or management responsibility for, any management contract approved pursuant to [section 2711 of this tit
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 2704
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
The Congress finds that—
(1) numerous Indian tribes have become engaged in or have licensed gaming activities on Indian lands as a means of generating tribal governmental revenue;
(2) Federal courts have held that [section 81 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section81&num=0&edition=prelim) requires Secretarial review of management contracts dealing with Indian gaming, but does not provide standards for approval of such contracts;
(3) existing Federal law does not provide clear standards or regulations for the conduct of gaming on Indian lands;
(4) a principal goal of Federal Indian policy is to promote tribal economic development, tribal self-sufficiency, and strong tribal government; and
(5) Indian tribes have the exclusive right to regulate gaming activity on Indian lands if the gaming activity is not specifically prohibited by Federal law and is conducted within a State which does not, as a matter of criminal law and public policy, prohibit such gaming activity.
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 2701
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section, the depreciation deduction provided by section 167(a) for any tangible property shall be determined by using—
(1) the applicable depreciation method,
(2) the applicable recovery period, and
(3) the applicable convention.
**(b) Applicable depreciation method** For purposes of this section—
(1) **In general** — Except as provided in paragraphs (2) and (3), the applicable depreciation method is—
(A) the 200 percent declining balance method,
(B) switching to the straight line method for the 1st taxable year for which using the straight line method with respect to the adjusted basis as of the beginning of such year will yield a larger allowance.
(2) **150 percent declining balance method in certain cases** — Paragraph (1) shall be applied by substituting “150 percent” for “200 percent” in the case of—
(A) any 15-year or 20-year property not referred to in paragraph (3),
(B) any property (other than property described in paragraph (3)) which is a qualified smart electric meter or qualified smart electric grid system, or
(C) any property (other than property described in paragraph (3)) with respect to which the taxpayer elects under paragraph (5) to have the provisions of this paragraph apply.
(3) **Property to which straight line method applies** — The applicable depreciation method shall be the straight line method in the case of the following property:
(A) Nonresidential real property.
(B) Residential rental property.
(C) Any railroad grading or tunnel bore.
(D) Property with respect to which the taxpayer elects under paragraph (5) to have the provisions of this paragraph apply.
(E) Property described in subsection (e)(3)(D)(ii).
(F) Water utility property described in
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 168
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement of withholding**
(1) **In general** — Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. Any tables or procedures prescribed under this paragraph shall—
(A) apply with respect to the amount of wages paid during such periods as the Secretary may prescribe, and
(B) be in such form, and provide for such amounts to be deducted and withheld, as the Secretary determines to be most appropriate to carry out the purposes of this chapter and to reflect the provisions of chapter 1 applicable to such periods.
(2) **Amount of wages** — For purposes of applying tables or procedures prescribed under paragraph (1), the term “the amount of wages” means the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to the payroll period.
**(b) Percentage method of withholding**
(1) If wages are paid with respect to a period which is not a payroll period, the withholding allowance allowable with respect to each payment of such wages shall be the allowance allowed for a miscellaneous payroll period containing a number of days (including Sundays and holidays) equal to the number of days in the period with respect to which such wages are paid.
(2) In any case in which wages are paid by an employer without regard to any payroll period or other period, the withholding allowance allowable with respect to each payment of such wages shall be the allowance allowed for a miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and holidays) which have elapsed since the date of the last payment of such wages by such employer during
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3402
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Amount of credit** For purposes of section 38, the amount of the Indian employment credit determined under this section with respect to any employer for any taxable year is an amount equal to 20 percent of the excess (if any) of—
(1) the sum of—
(A) the qualified wages paid or incurred during such taxable year, plus
(B) qualified employee health insurance costs paid or incurred during such taxable year, over
(2) the sum of the qualified wages and qualified employee health insurance costs (determined as if this section were in effect) which were paid or incurred by the employer (or any predecessor) during calendar year 1993.
**(b) Qualified wages; qualified employee health insurance costs** For purposes of this section—
(1) **Qualified wages**
(A) *In general* — The term “qualified wages” means any wages paid or incurred by an employer for services performed by an employee while such employee is a qualified employee.
(B) *Coordination with work opportunity credit* — The term “qualified wages” shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 51. If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting “2-year period” for “1-year period”.
(2) **Qualified employee health insurance costs**
(A) *In general* — The term “qualified employee health insurance costs” means any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee.
(B) *Exception for amo
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 45A
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** An Indian tribal government shall be treated as a State—
(1) for purposes of determining whether and in what amount any contribution or transfer to or for the use of such government (or a political subdivision thereof) is deductible under—
(A) section 170 (relating to income tax deduction for charitable, etc., contributions and gifts),
(B) sections 2055 and 2106(a)(2) (relating to estate tax deduction for transfers of public, charitable, and religious uses), or
(C) section 2522 (relating to gift tax deduction for charitable and similar gifts);
(2) subject to subsection (b), for purposes of any exemption from, credit or refund of, or payment with respect to, an excise tax imposed by—
(A) chapter 31 (relating to tax on special fuels),
(B) chapter 32 (relating to manufacturers excise taxes),
(C) subchapter B of chapter 33 (relating to communications excise tax), or
(D) subchapter D of chapter 36 (relating to tax on use of certain highway vehicles);
(3) for purposes of section 164 (relating to deduction for taxes);
(4) subject to subsection (c), for purposes of section 103 (relating to State and local bonds);
(5) for purposes of section 511(a)(2)(B) (relating to the taxation of colleges and universities which are agencies or instrumentalities of governments or their political subdivisions);
(6) for purposes of—
(A) section 105(e) (relating to accident and health plans),
(B) section 403(b)(1)(A)(ii) (relating to the taxation of contributions of certain employers for employee annuities), and
(C) section 454(b)(2) (relating to discount obligations); and
(7) for purposes of—
(A) chapter 41 (relating to tax on excess expenditures to influence legislation), and
(B) subchapter A of chapter 42 (relating to private foun
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7871
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Jurisdiction.—** In addition to any other remedy under current law, the district courts of the United States shall have original and exclusive jurisdiction to prevent and restrain restricted transactions by issuing appropriate orders in accordance with this section, regardless of whether a prosecution has been initiated under this subchapter.
**(b) Proceedings.—**
(1) **Institution by federal government.—**
(A) *In general.—* — The United States, acting through the Attorney General, may institute proceedings under this section to prevent or restrain a restricted transaction.
(B) *Relief.—* — Upon application of the United States under this paragraph, the district court may enter a temporary restraining order, a preliminary injunction, or an injunction against any person to prevent or restrain a restricted transaction, in accordance with rule 65 of the Federal Rules of Civil Procedure.
(2) **Institution by state attorney general.—**
(A) *In general.—* — The attorney general (or other appropriate State official) of a State in which a restricted transaction allegedly has been or will be initiated, received, or otherwise made may institute proceedings under this section to prevent or restrain the violation or threatened violation.
(B) *Relief.—* — Upon application of the attorney general (or other appropriate State official) of an affected State under this paragraph, the district court may enter a temporary restraining order, a preliminary injunction, or an injunction against any person to prevent or restrain a restricted transaction, in accordance with rule 65 of the Federal Rules of Civil Procedure.
(3) **Indian lands.—**
(A) *In general.—* — Notwithstanding paragraphs (1) and (2), for a restricted transaction that allegedly has been or will be in
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 5365
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 498
TITLE 25—INDIANS
§ 2703
eral standards for gaming on Indian lands, and
the establishment of a National Indian Gam-
ing Commission are necessary to meet con-
gressional concerns regarding gaming and to
protect such gaming as a means of generating
tribal revenue.
(Pub. L. 100–497, § 3, Oct. 17, 1988, 102 Stat. 2467.)
Editorial Notes
REFERENCES IN TEXT
This chapter, referred to in text, was in the original
‘‘this Act’’, meaning Pub. L. 100–497, Oct. 17, 1988, 102
Stat. 2467, known as the Indian Gaming Regulatory
Act, which is classified principally to this chapter. For
complete classification of this Act to the Code, see
Short Title note set out under section 2701 of this title
and Tables.
§ 2703. Definitions
For purposes of this chapter—
(1) The term ‘‘Attorney General’’ means the
Attorney General of the United States.
(2) The term ‘‘Chairman’’ means the Chair-
man of the National Indian Gaming Commis-
sion.
(3) The term ‘‘Commission’’ means the Na-
tional Indian Gaming Commission established
pursuant to section 2704 of this title.
(4) The term ‘‘Indian lands’’ means—
(A) all lands within the limits of any In-
dian reservation; and
(B) any lands title to which is either held
in trust by the United States for the benefit
of any Indian tribe or individual or held by
any Indian tribe or individual subject to re-
striction by the United States against alien-
ation and over which an Indian tribe exer-
cises governmental power.
(5) The term ‘‘Indian tribe’’ means any In-
dian tribe, band, nation, or other organized
group or community of Indians which—
(A) is recognized as eligible by the Sec-
retary for the special programs and services
provided by the United States to Indians be-
cause of their status as Indians, and
(B) is recognized as poss
Source: Supplied 2024 U.S. Code historical extraction · 25 U.S.C. § 2703
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.