ITG FAQ #2 Answer-What requirements must be met before a tribe can be treated as a state for purposes of issuing tax-exempt bonds under Section 103?
What requirements must be met before an Indian tribal government is treated as a state for purposes of issuing tax-exempt bonds under Section 103 of the Code?
Tribal governments must be federally recognized by revenue procedure. For the most recent listing, see Revenue Procedure 2008-55.
Page Last Reviewed or Updated: 2012-09-05
