### Question
How does Procedure and Administration define Indian tribal government?


### Answer
Under *26 U.S.C. § 7701*, **Indian tribal government** is defined as:

> the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

