CFR > Title 25 - Indians > CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR > SUBCHAPTER H—LAND AND WATER (parts 150 to 183) > PART 170—INDIAN RESERVATION ROADS PROGRAM > SUBPART H—Miscellaneous Provisions (§170.900 to §170.942) > 170.916—May tribes impose taxes or fees on those performing IRR Program services?

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.