2015 North Dakota Century Code Title 57 Taxation Chapter 57-39.8 State-Tribal Sales, Use, and Gross Receipts Tax Agreements
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CHAPTER 57-39.8
STATE-TRIBAL SALES, USE, AND GROSS RECEIPTS TAX AGREEMENTS
57-39.8-01. Authority to enter state-tribal sales, use, and gross receipts tax
agreements.
The governor may enter an agreement on behalf of the state with the governing body of the
Standing Rock Sioux Tribe which complies with the provisions of this chapter relating to
administration and allocation of state and tribal sales, use, and gross receipts taxes imposed
and collected within the exterior boundaries of the Standing Rock Indian Reservation within this
state.
57-39.8-02. Agreement requirements.
Any agreement under this chapter is subject to the following:
1. The only taxes subject to agreement are state and tribal sales, use, and gross receipts
taxes for taxable transactions and activities within the exterior boundaries of the
Standing Rock Indian Reservation within this state.
2. If the Standing Rock Sioux Tribe governing body chooses to impose sales, use, and
gross receipts taxes on persons subject to the tribe's taxing powers and enter an
agreement under this chapter, the tribal tax code provisions:
a. Must impose a tribal tax of equal rate, except as provided in subdivision b, and
conform in all respects with regard to the taxable or exempt status of transactions
and activities under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2 but must be
applied to only those taxable transactions and activities that are exempt from
state taxes because they occur within the tribe's jurisdiction.
b. Must also impose a separate and additional tribal sales, use, and gross receipts
tax at a rate of one-fourth of one percent which conforms in all respects with
regard to the taxable or exempt status of transactions and activities under
chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2. However, taxable transactions
and activities exempt from state taxes because they occur within the tribe's
jurisdiction must also be subject to the tax under this subdivision by the tribe. The
entire tax revenue from the tax imposed under this subdivision must be
transferred to the state treasurer and paid to the Standing Rock Sioux Tribe.
c. May not be newly imposed except to be effective on the first day of a calendar
quarter beginning at least ninety days after the imposition is approved by the
governing body and notice is provided to the tax commissioner.
d. The provisions of chapter 57-39.2 pertaining to administration of the retail sales
tax, including provisions for refunds, credits, retailer compensation, adoption of
rules, and allocation and deposit of the state share of revenues, not in conflict
with this chapter or federal law, must govern the administration of any tax subject
to an agreement under this chapter.
3. The agreement must provide for an amount equal to three percent of the total amount
collected, from the tribal taxes imposed under subdivisions a and b of subsection 2, to
be allowed to the tax commissioner for collection and administration services to the
Standing Rock Sioux Tribe government under this chapter. Any sums collected for
services must be paid to the state treasurer for deposit in the general fund.
4. The tax revenue from taxable transactions and activities within the exterior boundaries
of the Standing Rock Indian Reservation within this state and subject to taxes imposed
by the state or the tax imposed under subdivision a of subsection 2 is to be allocated
eighty percent to the Standing Rock Sioux Tribe and twenty percent to this state. The
tribal share of the tax allocated under this subdivision must be transferred to the state
treasurer and paid to the Standing Rock Sioux Tribe. However, the tribal share paid to
the Standing Rock Sioux Tribe under the agreement is limited to two million dollars
during a state biennium and any amount exceeding that limitation must be deposited
by the state treasurer in the state general fund.
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The governing body of the Standing Rock Sioux Tribe must agree not to impose any
other taxes or any fee on transactions and activities subject to a sales, use, and gross
receipts tax administered by the tax commissioner.
The agreement must allow the tax commissioner to offset future distributions to the
tribe if there was a previous overpayment of the tax distributed to the tribe.
The tax commissioner must be given authority to administer and enforce within the
exterior boundaries of the Standing Rock Indian Reservation state and tribal taxes that
are subject to an agreement authorized by this chapter.
The federal district court for the western division of North Dakota is the venue for any
dispute arising from an agreement under this chapter.
The agreement must require that the governing body of the Standing Rock Sioux Tribe
report annually to the budget section of the legislative management and that the report
identify projects totaling investment in essential infrastructure of at least ten percent of
tribal receipts under the agreement for that year.
Taxes imposed under chapters 11-09.1 and 40-05.1 are not subject to allocation under
any agreement entered under the provisions of this chapter.
57-39.8-03. Inapplicability of chapter 54-40.2.
Chapter 54-40.2 does not apply to any agreement entered under this chapter.
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