A U.S. federal appeals court has affirmed the federal government’s power to collect taxes from Florida tribal casinos, including those who benefited from casino disbursements.

The Court of Appeals made this declaration in upholding the decision of U.S. District Judge Cecilia Altonaga to compel defendant Sally Jim to pay taxes on $272,000 in disbursements she received from the Miccosukee Tribe in 2001.

According to Daily Business Review, the three-judge Eleventh Circuit panel also agreed that the Miccosukee Tribe, which runs Miccosukee Indian Bingo and Gaming, may likewise be held liable for failing to withhold and report gaming receipts and disbursements.

Eleventh Circuit Judge Gerald Tjoflat made it clear that “when an Indian tribe decides to distribute the revenue from gaming activities … the distributions are subject to federal taxes.”