§ 57-39.10-02 — Requirements for all state-tribal tax agreements

North Dakota § 57-39.10-02

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.10: State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements

Text

Any agreement entered under this chapter must comply with this section.
1. The agreement must include:
a. A statement that the parties to the agreement are not forfeiting any legal rights to
apply each party's respective taxes by entering an agreement, except as
specifically set forth in the agreement;
b. A statement recognizing the sovereign rights of the state and the tribe or tribes;
and
c. A statement that:

(1) The rights of each party must be determined by the terms of the agreement
with respect to the taxes subject to the agreement;
(2) Neither party may seek additional entitlement or seek to deny entitlement on
any federal ground, including federal pre-emption, whether statutorily
provided for or otherwise with respect to the taxes that are the subject of an
agreement;
(3) Both parties shall defend the agreement from attack by third parties;
(4) A taxpayer may not be required to pay both the state tax and the tribal tax
but shall pay only one tax to one government in an amount established by
the agreement; and
(5) The state and tribal government shall cooperate to collect only one tax and
share or refund the revenue as specified in the agreement.
2. Any tribally owned entity or other entity owned in whole or part by a tribal member,
whether chartered under state law or tribal law, and operating within the exterior
boundaries of the Fort Berthold Reservation, that portion of the Lake Traverse
Reservation located in this state, the Spirit Lake Reservation, that portion of the
Standing Rock Reservation located in this state, or the Turtle Mountain Reservation is
subject to the state's tax or taxes and regulatory requirements of the tax subject to an
agreement.
3. The tax commissioner retains authority to collect, administer, and enforce the taxes
subject to an agreement under this chapter, including the authority to audit, assess,
refund, credit, or determine the exempt or nonexempt status of any transaction, for
taxes collected within the exterior boundaries of the Fort Berthold Reservation, that
portion of the Lake Traverse Reservation located in this state, the Spirit Lake
Reservation, that portion of the Standing Rock Reservation located in this state, or the
Turtle Mountain Reservation in the manner provided by the applicable state laws.
4. The federal district court for the western division of North Dakota is the venue for any
controversy or claim between the tribe or tribes and the state, arising out of or relating
to an agreement under this chapter.
5. An agreement under this chapter must give the tax commissioner, after consulting with
the governor, and a tribe or tribes the authority to terminate an agreement with or
without cause.
6. An agreement may begin no sooner than the first day of a calendar quarter which is at
least ninety days after the agreement is signed by both parties. The tribe or tribes and
the state must provide the initial population required by section 57-39.10-04 no fewer
than sixty days before the effective date of the agreement.