loading…

Classes of gaming activities, etc.

For purposes of this subsection, terms used in paragraph (1) which are defined in section 4 of the Indian Gaming Regulatory Act ( 25 U.S.C. 2701 et seq.), as in effect on the date of the enactment of this subsection, shall have the respective meanings given such terms by such section.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/r.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/r; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

indian_casino_profit_payment_withholding_predicate

Derived

source: 26 USC 3402(r)(1)

- name: indian_casino_profit_payment_withholding_predicate
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3402(r)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              Every person, including an Indian tribe, making a payment to a member of an Indian
              tribe from the net revenues of any class II or class III gaming activity conducted or
              licensed by such tribe
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall deduct and withhold from such payment a tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payer_makes_payment
        and payment_is_to_member_of_indian_tribe
        and payment_is_from_net_revenues_of_class_II_or_class_III_gaming_activity
        and gaming_activity_is_conducted_or_licensed_by_that_tribe

loading…

us/statute/26/3402/r/4 — Classes of gaming activities, etc. · Axiom