Indian tribes that maintain casinos have certain filing requirements. They include topics such as recordkeeping and reporting, distributions from gaming revenue, employment tax, wagering excise tax and filing requirements. Publication 3908, Gaming Tax Law and Bank Secrecy Act Issues for Tribal Governments PDF The ultimate resource for all tax issues that affect Tribal Casinos, it provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities. Financial Crimes Enforcement Network (FinCen) A bureau of the Treasury Department, their mission is to safeguard the financial system from illicit use and combat money laundering and promote national security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities. Office of Foreign Assets Control (OFAC) Also under the Treasury Department, it administers and enforces economic and trade sanctions based on US foreign policy and national security goals against targeted foreign countries and regimes, terrorists, international narcotics traffickers, those engaged in activities related to the proliferation of weapons of mass destruction, and other threats to the national security, foreign policy or economy of the United States.
