A. The Tribe shall comply with all requirements of the Internal Revenue Service (“IRS”) pertaining to the payment of a per capita payment, including, to the extent required by applicable law or IRS regulations, withholding federal income tax from a per capita payment in an appropriate amount. A notice that a per capita payment is subject to federal income tax withholding shall be furnished to each tribal member with each per capita payment. The notice shall also provide that the appropriate tribal official or their designee will file a Form 1099 with the IRS, if required by the Internal Revenue Code or IRS regulations, reporting the per capita payment as income to the tribal member. The notice shall inform tribal members that the Tribe has withheld federal income tax from the per capita payment withholding is required by federal law or regulations. Any required taxes and/or garnishments that are required by applicable law to be deducted from a per capita payment shall be withheld.

B. The Tribe shall include with each per capita payment a statement reading:

Federal law requires the Tribe to inform you that this Per Capita Payment is subject to federal taxation. 25 U.S.C. § 2710(b)(3)(D).