25.03.040 Use of Gaming Revenue

(a) Net revenues from Class II gaming shall be used only for the following purposes; to fund tribal government operations and programs; provide for the general welfare of the Tribe and its members; promote tribal economic development; donate to charitable organizations; or help fund operations of local government agencies.

(b) If the Tribe elects to make per capital payments to tribal members, it shall authorize such payments only upon approval of a plan submitted to the Secretary of the Interior under 25 U.S.C. § 271O(b)(3) and 25 C.F.R. §§ 522.4 and 522.6.

(c) 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 in this title;

(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

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