25.01.330 Per Capita Payments

(a) Net revenues from any [class II and/or class III] gaming activities conducted or licensed by the Tribe may be used to make per capita payments to Tribal members if:

(1) The Tribe has prepared a plan to allocate revenues to one or more of the five uses authorized by this title;

(2) The plan is approved by the Secretary of the Interior as adequate, particularly with respect to the uses described in Section 25.01.310;

(3) The interests of minors and other legally incompetent persons who are entitled to receive any of the per capita payments are protected and preserved, and the per capita payments are disbursed to the parents or legal guardian of such minors or legal incompetents in such amounts as may be necessary for the health, education, or welfare of the minor or other legally incompetent person; and

(b) The per capita payments are subject to Federal taxation and the Tribe notifies its members of such tax liability when payments are made.