10-12A-4. Agreement to collect taxes for tribes--Fee.
The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:
(1)The retail sales and service tax imposed by chapter 10-45;
(2)The use tax imposed by chapter 10-46;
(3)The contractors' excise tax imposed by chapter 10-46A;
(4)The alternate contractors' excise tax imposed by chapter 10-46B;
(5)The cigarette tax imposed by chapter 10-50;
(6)The motor vehicle excise tax imposed by chapter 32-5B;
(7)The fuel excise tax imposed by chapter 10-47B;
(8)The wholesale tax on tobacco products imposed by chapter 10-50;
(9)The amusement device tax imposed by chapter 10-58;
(10)The gross receipts tax on visitor related businesses imposed by chapter 10-45D;
(11)The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E.
The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.
Source: SL 1974, ch 105, §4; SL 1981, ch 86, §2; SL 1991, ch 89, §2; SL 2003, ch 54, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 61, §1; SL 2006, ch 58, §23, eff. Mar. 2, 2006; SL 2010, ch 50, §1; SL 2015, ch 63, §4.