The governing body of a tribe, band,
pueblo, community, village or group of Indians, or Alaska Natives,
will qualify as an Indian tribal government upon a determination by
the Internal Revenue Service that such governing body exercises
governmental functions. Designation of a governing body as an
Indian tribal government will be by revenue procedure. If a
governing body is not currently designated by the applicable
revenue procedure as an Indian tribal government, and such
governing body believes that it qualifies for such designation, the
governing body may apply for a ruling from the Internal Revenue
Service. Such governing body will qualify as an Indian tribal
government, for purposes of these regulations, only upon obtaining
a favorable ruling from the Internal Revenue Service.
US Code:
26 USC 7701(a)(40) Name of Law: Definitions; Procedure and
Administration
US Code: 26
USC 7871 Name of Law: Indian tribal governments treated as
States for certain purposes
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.