Regulations last checked for updates: Feb 10, 2026

Title 25 - Indians last revised: Dec 01, 2025
§ 175.140 - What is BIA's authority to collect my tax payer identification number?

We are required to collect your taxpayer identification number under the authority of, and as prescribed in, the Debt Collection Improvement Act of 1996, Public Law 104-134 (110 Stat. 1321-364).

authority: 5 U.S.C. 301; 25 U.S.C. 13; 25 U.S.C. 385c; 43 Stat. 475-76; 45 Stat. 210-13; 49 Stat. 1039-40; 49 Stat. 1822-23; 54 Stat. 422; 62 Stat. 269-73; 65 Stat. 254; 99 Stat. 319-20
source: 83 FR 61119, Nov. 28, 2018, unless otherwise noted.
cite as: 25 CFR 175.140