(a)
Prohibition on lands acquired in trust by Secretary
Except as provided in subsection (b), gaming regulated by this chapter shall not be conducted on lands acquired by the Secretary in trust for the benefit of an Indian tribe after October 17, 1988, unless-
(1) such lands are located within or contiguous to the boundaries of the reservation of the
Indian tribe on October 17, 1988; or
(2) the
Indian tribe has no reservation on October 17, 1988, and-
(A) such lands are located in Oklahoma and-
(i) are within the boundaries of the
Indian tribe's former reservation, as defined by the
Secretary, or
(ii) are contiguous to other land held in trust or restricted status by the United States for the
Indian tribe in Oklahoma; or
(B) such lands are located in a State other than Oklahoma and are within the
Indian tribe's last recognized reservation within the State or States within which such
Indian tribe is presently located.
(b)
Exceptions
(1) Subsection (a) will not apply when-
(A) the
Secretary, after consultation with the
Indian tribe and appropriate State and local officials, including officials of other nearby Indian tribes, determines that a gaming establishment on newly acquired lands would be in the best interest of the
Indian tribe and its members, and would not be detrimental to the surrounding community, but only if the Governor of the State in which the gaming activity is to be conducted concurs in the
Secretary's determination; or
(B) lands are taken into trust as part of-
(i) a settlement of a land claim,
(ii) the initial reservation of an
Indian tribe acknowledged by the
Secretary under the Federal acknowledgment process, or
(iii) the restoration of lands for an
Indian tribe that is restored to Federal recognition.
(2) Subsection (a) shall not apply to-
(A) any lands involved in the trust petition of the St. Croix Chippewa Indians of Wisconsin that is the subject of the action filed in the United States District Court for the District of Columbia entitled St. Croix Chippewa Indians of Wisconsin v. United States, Civ. No. 86-2278, or
(B) the interests of the Miccosukee Tribe of Indians of Florida in approximately 25 contiguous acres of land, more or less, in Dade County, Florida, located within one mile of the intersection of State Road Numbered 27 (also known as Krome Avenue) and the Tamiami Trail.
(3) Upon request of the governing body of the Miccosukee Tribe of Indians of Florida, the
Secretary shall, notwithstanding any other provision of law, accept the transfer by such Tribe to the
Secretary of the interests of such Tribe in the lands described in paragraph (2)(B) and the
Secretary shall declare that such interests are held in trust by the
Secretary for the benefit of such Tribe and that such interests are part of the reservation of such Tribe under sections
5108 and
5110 of this title, subject to any encumbrances and rights that are held at the time of such transfer by any person or entity other than such Tribe. The
Secretary shall publish in the Federal Register the legal description of any lands that are declared held in trust by the
Secretary under this paragraph.
(c)
Authority of Secretary not affected
Nothing in this section shall affect or diminish the authority and responsibility of the Secretary to take land into trust.
(d)
Application of title 26
(1) The provisions of title 26 (including sections 1441, 3402(q), 6041, and 6050I, and chapter 35 of such title) concerning the reporting and withholding of taxes with respect to the winnings from gaming or wagering operations shall apply to Indian gaming operations conducted pursuant to this chapter, or under a Tribal-State compact entered into under section
2710(d)(3) of this title that is in effect, in the same manner as such provisions apply to State gaming and wagering operations.
(2) The provisions of this subsection shall apply notwithstanding any other provision of law enacted before, on, or after October 17, 1988, unless such other provision of law specifically cites this subsection.
Pub. L. 100-497, §20, Oct. 17, 1988, 102 Stat. 2485.
EDITORIAL NOTES
REFERENCES IN TEXTThis chapter, referred to in subsecs. (a) and (d)(1), was in the original "this Act", meaning Pub. L. 100-497, Oct. 17, 1988, 102 Stat. 2467, known as the Indian Gaming Regulatory Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 2701 of this title and Tables.