§ 57-39.10-05 — Alcoholic beverages gross receipts tax agreement requirements

North Dakota § 57-39.10-05

• 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 an alcoholic beverages gross receipts tax agreement with a tribe or
tribes if the agreement complies with the requirements of section 57-39.10-02 and this section.
1. The taxes subject to an agreement under this chapter are the state's alcoholic
beverages gross receipts tax under chapter 57-39.6, as may be amended
subsequently by the legislative assembly, for taxable transactions and activities
occurring exclusively 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 a tax equal to the state's alcoholic beverages gross
receipts tax on all sales at retail of alcoholic beverages 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.
3. A tribe or tribes shall adopt ordinances in conformity with chapters 57-39.2 and
57-39.6, and title 81 of the North Dakota Administrative Code governing the
administration and collection of the taxes by the tax commissioner subject to an
agreement under this section.
4. The governor and the tribe or tribes must agree the tribe or tribes may not impose any
direct or indirect tribal tax or fee on retailers, transactions, or activities subject to the
tax agreement. This subsection does not apply to tribal business and alcohol license
fees or tribal employment rights office fees.
5. The tax revenue collected from taxable transactions and activities 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,
pursuant to an agreement under this section must be allocated eighty percent to the
tribe and twenty percent to the state.
6. a. Notwithstanding any other provision of state law, the agreement must contain
provisions in which:
(1) Except as otherwise provided by law, the tax commissioner shall maintain
the confidentiality of tax information relating to and gathered under the terms
of an agreement as provided in section 57-39.2-23;
(2) The tribe or tribes may receive a list of retailers located 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 and the amount of tax collected from each retailer
during a reporting period; and
(3) The tribe or tribes agree to protect the confidentiality of tax information
received from the tax commissioner.
b. The agreement must specify the processes or procedures necessary to
safeguard the confidential nature of the tax information.
7. Alcoholic beverages gross receipts taxes imposed under chapters 11-09.1 and 40-05.1
are not subject to an agreement entered under this chapter.