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Gaming Tax Law and Bank Secrecy Act Issues - irs.gov

Gaming Tax Law and Bank Secrecy Act Issues for Indian Tribal Governments Publication 3908 (Rev. 9-2019) Catalog Number 32755Y Department of the Treasury Internal Revenue Service Gaming Tax Law and Bank Secrecy Act Issues CONTENTS. SECTION I OVERVIEW. Federal Law and Regulations .. 1. Indian Gaming Regulatory Act (IGRA). Bank Secrecy Act (BSA), Title 31 of the Code of Federal Regulations Section 352 of the USA PATRIOT Act of 2001. Federal Agency Partners .. 2. Department of the Interior/Bureau of Indian Affairs National Indian Gaming Commission (NIGC). Financial Crimes Enforcement Network (FinCEN). Office of Foreign Assets Control (OFAC). Determining Federal Tax Status of Indian Tribal Governments .. 3. SECTION II RECORDKEEPING AND REPORTING. The Tribe's Legal Responsibilities .. 4. Bank Secrecy Act .. 4. Casino Definition Recordkeeping Requirements Anti-Money Laundering Compliance Programs (AML).

Bank Secrecy Act (BSA), Title 31 of the Code of Federal Regulations Casinos are cash intensive businesses, which can offer a broad array of financial services, such as deposit

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