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North Dakota Century Code Title 57. Taxation § 57-39.10-05. Alcoholic beverages gross receipts tax agreement requirements

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-39.10-05. Alcoholic beverages gross receipts tax agreement requirements - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-39-10-05/

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