59-14-204.5. Application of excise tax on tribal lands.

256 words·~1 min read·/ut/title-59/chapter-14/59-14-204-5

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

(a)Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204 .

(b)Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204 .

(i)The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204 , minus any tribal tax actually paid.

(ii)For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes.

(b)If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero.

(i)Cigarettes taxed pursuant to this Subsection

(2)shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204 .

(ii)The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of:

(A)an amount equal to the tribal tax imposed on sales under this Subsection

(2); or

(B)the face value of the tax stamps affixed to cigarettes sold under this Subsection

(2).

Amended by Chapter 317 , 2010 General Session