10-12A-4. Agreement to collect taxes for tribes--Fee.

199 words·~1 min read·/sd/title-10/chapter-10-12/10-12a-4

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:

(1)The retail sales and service tax imposed by chapter 10-45 ;

(2)The use tax imposed by chapter 10-46 ;

(3)The contractors' excise tax imposed by chapter 10-46A ;

(4)The alternate contractors' excise tax imposed by chapter 10-46B ;

(5)The cigarette tax imposed by chapter 10-50 ;

(6)The motor vehicle excise tax imposed by chapter 32-5B ;

(7)The fuel excise tax imposed by chapter 10-47B ;

(8)The wholesale tax on tobacco products imposed by chapter 10-50 ;

(9)The amusement device tax imposed by chapter 10-58 ;

(10)The gross receipts tax on visitor related businesses imposed by chapter 10-45D ;

(11)The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E .

The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.