§ 57-39.10-04 — Tobacco products wholesale tax agreement requirements

North Dakota § 57-39.10-04

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

Text

The governor may enter a tobacco products wholesale tax agreement with a tribe or tribes if
the agreement complies with section 57-39.10-02 and this section.
1. The taxes subject to an agreement under this section are the state's tobacco products
wholesale taxes under chapter 57-36, as may be amended subsequently by the
legislative assembly, for tobacco products sold by licensed wholesalers for delivery to
licensed retailers or sold by licensed retailers directly to consumers 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.
2. A tribe or tribes shall impose taxes equal to the state's tobacco products wholesale
taxes on all tobacco products sold by licensed wholesalers for delivery to licensed
retailers or sold by licensed retailers directly to customers within the exterior
boundaries of the reservation in this state.
3. Chapters 57-36 and title 81 of the North Dakota Administrative Code govern the
administration of the taxes subject to an agreement under this section.
4. The amount of tax revenue allocated to the tribe pursuant to an agreement under this
section must be equal to an amount determined by multiplying the enrolled
membership of the tribe by the state tobacco revenue per capita. The state tobacco
revenue per capita is the quarterly collections of the state's tobacco products
wholesale taxes designated for deposit in the state general fund divided by the state's
total population as determined in the most recent actual or estimated census data
published by the United States census bureau.
5. Except as provided in subsection 6 of section 57-39.10-02, the enrolled membership of
the tribe must be certified to the state by September thirtieth of each year during the
term of the agreement. The enrolled membership of the tribe must consist of the
number of enrolled members of the tribe physically residing within the exterior
boundaries of the portion of the tribe's reservation located in this state. The enrolled
membership of the tribe must be based on the tribe's enrollment office records, the
bureau of Indian affairs enrollment records, or other records maintained by the tribe.
The previous year's certified enrollment number must be used if the tribe does not
issue a certification by September thirtieth, unless the tribe demonstrates the certified
enrollment number has increased or decreased. The manner in which the state and
tribe resolve issues arising under this subsection must be specified in the agreement.