Section 10-12A-4 - Agreement to collect taxes for tribes-FeeThe 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.
SL 1974, ch 105, § 4; SL 1981, ch 86, § 2; SL 1991, ch 89, § 2; SL 2003, ch 54, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61, § 1; SL 2006, ch 58, § 23, eff. Mar. 2, 2006; SL 2010, ch 50, § 1; SL 2015, ch 63, § 4.Amended by S.L. 2015, ch. 63,s. 4, eff. 7/1/2015.