2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5031.01 Distribution of revenues for Indian tribal postsecondary educational institutions; definition

42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions; definition

A. Subject to subsection C of this section, each month the state treasurer shall transmit to the treasurer or other designated depository of each qualifying Indian tribe the amount of transaction privilege tax revenues received pursuant to this article in the preceding month from all sources located on the Indian reservation established for the qualifying Indian tribe as determined pursuant to section 42-5029, subsection A, paragraph 3.

B. The monies distributed pursuant to this section are for the exclusive purpose of supporting the maintenance, renewal and capital expenses of one or more community college campuses in this state that are owned, operated or chartered by each qualifying Indian tribe on its own Indian reservation. Before receiving any monies under this section, a qualifying Indian tribe shall enter into an initial compact with this state on or before September 1, 2017, signed by the governor, to account for the use of monies distributed pursuant to this section. The compact shall:

1. Be for a term of at least twenty years. After a hearing and review of the compact by the joint legislative budget committee held during the fourth year prior to the expiration of the compact's term, a compact may be amended and renewed for an additional term of at least twenty years with the consent of this state, signed by the governor, and the qualifying Indian tribe, signed by the chairman, president or governor of the qualifying Indian tribe.

2. Require the monies to be used primarily for capital needs, including maintenance and renewal of existing facilities at designated community college campuses on the qualifying Indian tribe's own reservation in this state.

3. Provide for audits by the auditor general of the use of the monies. The auditor general shall submit copies of each audit to the joint legislative budget committee.

4. If necessary, provide for reimbursement to the department of revenue of costs associated with implementing this section, not to exceed one hundred fifty thousand dollars, from revenues that would otherwise be paid to the qualifying Indian tribe pursuant to this section.

C. Notwithstanding subsection A of this section, the state treasurer shall not transmit in any fiscal year more than the sum of the following amounts:

1. With respect to a single community college, one million seven hundred fifty thousand dollars or more than ten percent of transaction privilege tax revenues received pursuant to this article from all sources located on the reservation, whichever is less.

2. With respect to an additional technical college located on the same Indian reservation, eight hundred seventy-five thousand dollars or more than five percent of transaction privilege tax revenues received pursuant to this article from all sources located on the reservation, whichever is less.

D. For the purposes of this section, " qualifying Indian tribe" means an Indian tribe that owns, operates and charters any community college or postsecondary educational institution located on its own reservation in this state.