TITLE 25 - INDIANS

CHAPTER I - BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR

SUBCHAPTER H - LAND AND WATER

PART 170 - INDIAN RESERVATION ROADS PROGRAM

subpart h - MISCELLANEOUS PROVISIONS

170.916 - May tribes impose taxes or fees on those performing IRR Program services?

Yes. Tribes, as sovereign nations, may impose taxes and fees for IRR Program activities. When a tribe administers IRR programs or projects under ISDEAA, its tribal employment and contracting preference laws, including taxes and fees, apply.