§ 10-12a-4

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

ent 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. Source: 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.