North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.10-03
Alcoholic beverages wholesale tax agreement requirements
The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section.
# 1.
The taxes subject to an agreement under this section are the state's alcoholic beverages wholesale taxes under chapters 5-01, 5-02, and 5-03, as may be amended subsequently by the legislative assembly, for alcoholic beverages sold by licensed wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers, for delivery to licensed retailers or sale directly to consumers 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.
# 2.
A tribe or tribes shall impose taxes equal to the state's alcoholic beverages wholesale taxes on all sales of alcoholic beverages sold by licensed wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers, for delivery to all persons 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 5-01, 5-02, and 5-03, and title 81 of the North Dakota Administrative Code governing the collection and administration by the tax commissioner of the taxes subject to an agreement under this section.
# 4.
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.
Source: view the official PDF
In this chapter (5 sections)
- 57-39.10-02 · Requirements for all state-tribal tax agreements
- 57-39.10-03 · Alcoholic beverages wholesale tax agreement requirements
- 57-39.10-04 · Tobacco products wholesale tax agreement requirements
- 57-39.10-05 · Alcoholic beverages gross receipts tax agreement…
- 57-39.10-06 · Inapplicability of chapter 54-40