SECTION I - GENERAL PROVISIONS
It being necessary to strengthen the government of the Sisseton-Wahpeton Sioux Tribe by exercising the specific grant of authority contained in Sections 1(g) and 1(h) of the Sisseton-Wahpeton Sioux Tribe Constitution to levy and collect taxes, to license and regulate certain conduct within the jurisdiction of the Tribe, to provide financing for the current expenses the Tribal Government, expand Tribal Government operations and services, educate members of the Tribe, promote economic growth, support capital improvements and increase consumer services, in order for the Tribe to efficiently and effectively exercise its confirmed inherent sovereignty and governmental responsibilities and enhance the general well-being of members of the Tribe and others within the jurisdiction of the Tribe, the Tribe hereby adopts this Chapter 67; the Sisseton-Wahpeton Sioux Tribe Tax Code.
In accordance with Article I of the Sisseton-Wahpeton Sioux Tribe Constitution, the Tribal Council hereby affirmatively declares, asserts, and extends the jurisdiction of the Tribe over all areas within the original exterior boundaries of the Lake Traverse Indian Reservation, as described in Article 111 of the Treaty of February 19, 1867, that are held by the United States in trust for the Tribe or any individual Indian, all other lands owned by the Tribe or any individual Indian, all allotments covered by 18 U.S.C. § 1151(c), and all dependent Indian Communities within the original boundaries of the Lake Traverse Indian Reservation as defined by 18 U.S.C. § 1151(b), as well as all dependent Indian Communities otherwise deemed to be Indian Country and subject to jurisdiction of the Sisseton-Wahpeton Sioux Tribe.
If any clause, sentence, paragraph, section, or part of this Tax Code shall, for any reason be adjudicated by any Court of competent jurisdiction, to be invalid or unconstitutional, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, section, or part thereof directly involved in the controversy in which the judgment shall have been rendered.
67-04-01 Continuity of Law
It is hereby declared that the legislative intent of the Sisseton-Wahpeton Sioux Tribal Council is that this Tax Code be construed as amending and revising the present tax law enacted by the Sisseton-Wahpeton Sioux Tribal Council and that enactment of the Sisseton-Wahpeton Sioux Tribe Tax Code of 1995 shall have prospective effect only and shall not affect the validity of any license issued, taxes collected, or tax liability accrued under such prior law.
This Tax Code shall be interpreted and applied in a manner consistent with all other Codes, Laws, Ordinances, Resolutions, and Regulations of the Sisseton-Wahpeton Sioux Tribe.
This Tax Code may be amended only upon an affirmative vote of a majority of the Sisseton-Wahpeton Sioux Tribal Council.
67-07-01 Effect of Headings
Headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope, meaning, or intent of the provisions of any portion of this Tax Code.
SECTION II - RETAIL SALES AND SERVICES TAX
Words used in this Tax Code, unless the context plainly requires otherwise, shall have the meanings ascribed to them in sections 67-08-02 through 67-08-18.
67-08-02 Alcoholic beverages shall mean any intoxicating liquor, low point beer, or any wine, as defined under the Liquor Control Law, Chapter 35.
67-08-03 Casual sales means:
A. Sales of tangible personal property by the owner or the rendering, furnishing or performing of a nonrecurring service by the provider, if at the time of the sale the seller is not engaged for profit in the business of selling tangible personal property or services; and
B. The sale of all or substantially all of the tangible personal property or services held or used by a retailer in the course of the retailer's trade or business, when the retailer sells or otherwise transfers the trade or business to another person who shall engage in a similar trade or business.
67-08-04 Gross receipts means the amount received in money, credits, property, or other consideration from sales at retail transacted within the jurisdiction of the Tribe, without any deduction on account of the cost of materials used, the cost of labor or services purchased, amounts paid for interest or discounts, or any other expenses whatsoever, nor shall any deductions be allowed for losses; provided, however:
A. That in transactions in which tangible personal property is traded toward
the purchase price of other tangible personal property the gross receipts are
only that portion of the purchase price which is payable in money to the retailer
if the following conditions are met:
1. The tangible personal property traded to the retailer is the type of property normally sold in the regular course of the retailer's business; and
2. The tangible personal property traded to the retailer is intended by the retailer to be ultimately sold at retail or is intended to be used by the retailer or another in remanufacturing of alike item.
B. That on all sales of a retail business, valued in money, when such sales are made under a conditional sales contract, or under other forms of sales wherein the payment of the principle sum thereunder will be extended over a period longer than sixty (60) days from the date of sale thereof, that only such portion of the sale amount thereof shall be accounted for the purpose of imposing the tax under Section II, as has actually been received in cash by the retail business during each calendar quarter.
67-08-05 Gross taxable services means the total amount received in money, credits, property, or other consideration, valued in money, from services rendered, furnished, or performed within the jurisdiction of the Tribe, except where such service is performed on tangible personal property delivered outside the tribe's jurisdiction or is used in processing of tangible personal property for use in taxable retail sales or services.However, the taxpayer may take credit in the taxpayer's return of gross taxable services for an amount equal to the value of services rendered, famished, or performed when the full value of such services thereof is refunded either in cash or by credit. Taxes paid on gross taxable services represented by accounts found to be worthless and actually charged off for income tax purposes may be credited upon a subsequent payment of the tax due, but if any such accounts are thereafter collected by the taxpayer, a tax shall be paid upon the amounts so collected.
67-08-06 Licensee shall mean any person who holds a liquor
license issued under the Liquor Control Law, Chapter 35.
67-08-07 Person or Taxpayer includes any individual, firm, co-partnership, joint venture association, corporation, municipal corporation, estate, trust, business trust, receiver, or any group or combination acting as a unit, other than the Tribe or one of its political subdivisions.
67-08-08 Property used in processing means any tangible persona! property which is intended to become an integral part of other tangible personal property to be sold ultimately at retail, by means of fabrication, compounding, manufacturing,. or germination.
67-08-09 Resale of tangible personal proper used in connection with the
performance of a service means property which is purchased for resale
in connection with the performance of a service by a person who renders, furnishes,
or performs the service if all of the following occur:
A. The property is transferred to the user of the service in connection with the performance of the service in a form or quantity capable of a fixed or definite price value; andB. The sale is evidenced by a separate charge for the identifiable piece of property.
67-08-10 Retailer includes every person engaged in the business of selling tangible personal property, taxable services, motor fuel, alcoholic beverages, cigarettes or tobacco products at retail, or the furnishing of gas, electricity, and communication service sold at retail with the object of the gain, benefit or advantage, either direct or indirect; provided, however, that when in the opinion of the Treasurer it is necessary for the efficient administration of this Tax Code to regard any salespersons, representatives, truckers, peddlers, or canvassers acting as agents of the dealers, distributors, supervisors, employers, or persons under whom they operate or from which they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, employers, or persons, shall be treated as retailers for purposes of this Tax Code.67-08-11 Retailer maintaining a-place of business within the jurisdiction of Tribe shall mean and include any retailer, required to obtain a Tribal business license, having or maintaining within the jurisdiction of the Tribe, directly or by a subsidiary, an office, distribution house, sales house, warehouse, or other place of business, or any agent operating within the jurisdiction of the Tribe under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent is located here permanently or temporarily.
67-08-12 Sale means any transfer; exchange, or barter, conditional
or otherwise, in any manner whatsoever, for a consideration.
67-08-13 Safe at retail or retail sale means the sale of tangible personal property or services to a consumer or to any person for any purpose, other than for processing; for resale of tangible personal property or taxable, services; or for resale of tangible personal property used in connection with taxable services. "Sale at retail" or "retail sale" shall mean and include sales of building materials, supplies, and equipment to owners, contractors, subcontractors or builders, for the erection of buildings or the alteration, repair, or improvement of real property, in whatever quantity sold, subject to the following:
A. When the owner, contractor, subcontractor, or builder is also a retailer
transacting retail sales of building materials, supplies, and equipment, such
person shall- purchase these items of tangible personal property without liability
for the tax if the property will be subject to the tax at the time of resale
or at the time it is withdrawn from inventory for construction purposes.
B. The sales tax shall be due in the reporting period when the material, supplies, and equipment are withdrawn from inventory for construction purposes or when sold at retail.
C. The tax shall not be due when materials are withdrawn from inventory for use in construction outside of the jurisdiction of the Tribe and the tax shall not apply to tangible personal property purchased and consumed by the manufacturer as building materials in the performance by the manufacturer or its subcontractor of construction outside the jurisdiction of the Tribe.
D. The use within the jurisdiction of the Tribe of tangible personal property by the manufacturer thereof, as building materials, supplies, or equipment in the performance of construction contracts shall be construed as a sale at retail by the manufacturer who shall be deemed to be the consumer of such tangible personal property. The tax shall be computed upon the cost to the manufacturer of the fabrication or production thereof.
67-08-14 Services means all acts or services rendered, furnished, or performed, except services performed on tangible personal property delivered outside the jurisdiction of the Tribe, services used in processing tangible personal property for use in taxable retail sales or services, or services for an employer for a valuable consideration. The tax shall be due and collectable when the service is rendered, furnished, or performed for the ultimate user thereof.67-08-15 Services used in the processing of tangible personal property includes the reconditioning or repairing of tangible personal property of the type normally sold in the regular course of the retailer's business and which is held for sale.
67-08-16 Treasurer means the elected Treasurer of the Sisseton-Wahpeton Sioux Tribe or any duly authorized and appointed assistant, deputies or agents of said Treasurer charged with the administration or enforcement of this Tax Code.
67-08-17 User means the immediate recipient of the services who is entitled to exercise a right of power over the product of such services.
67-08-18 Within the jurisdiction of the Tribe shall mean and include all areas within the original exterior boundaries of the Lake Traverse Indian Reservation that are held by the United States in trust for the Tribe or any individual Indian, all other lands owned by the Tribe or any individual Indian, all allotments covered by 18 U.S.C. § 1151(c), and all dependent Indian communities within the original boundaries of the Lake Traverse Indian Reservation as defined by 18 U.S.C. § 1151(b).
67-09-01 Tax Imposed
67-09-02 There is imposed a tax of five percent (5%) upon the gross receipts from all sales of tangible personal property, consisting of goods, wares, merchandise, propane, building materials and equipment, except as otherwise provided in Section II, sold at retail to consumers within the jurisdiction of the Tribe.
67-09-03 There is imposed a flat rate tax of ten percent (10%) upon the gross receipts of all sales of alcoholic beverages sold by a retailer licensed by the Tribe to sell authorized alcoholic beverages pursuant to the Liquor Control Law, Chapter 35, at retail within the jurisdiction of the Tribe.
67-09-04 There is imposed a tax of five percent (5%) upon the gross receipts from, the sale, furnishing or service of gas, electricity, and communication service, when sold at retail to consumers or users within the jurisdiction of the Tribe.
67-09-05 There is imposed a tax of five percent (5%) upon "gross taxable services" from services rendered, furnished, or performed within the jurisdiction of the Tribe, including, but not limited to: Alteration and garment repair; armored car; automobile repair; battery, tire and allied; investment counseling; service charges of all financial institutions; barber and beauty; boat repair; car wash and wax, carpentry; roof, shingle, and glass repair; dry cleaning; pressing, dyeing, and laundering; electrical and electronic repair and installation; rental of tangible property, except mobile homes which are tangible personal property; excavating and grading; farm implement repair of all kinds; flying services; furniture, rug, upholstery repair and cleaning; fur storage and repair, jewelry and watch repair, golf and country clubs and all commercial recreation, except gaming activities; house and building moving; household appliance, television, and radio repair, jewelry and watch repair, machine operators; machine repair of all kinds; motor repair; motorcycle, scooter, and bicycle repair; oilers and lubricators; office and business machine repair; painting, papering, and interior decorating; parking facilities; pipe fitting and plumbing; wood preparation; private employment agencies, excluding services for placing a person in employment where the principal place of employment of that person is to be located outside of the state; shoe repair and shoeshine; storage warehousing of raw agricultural products; telephone answering service; collection agencies; test laboratories, except tests on humans; termite, bug, roach, and pest eradicators; tin and sheet metal repair; massage salons; weighing; welding; well drilling; wrapping, packing and packaging of merchandise other than processed meat, fish, fowl, and vegetables; wrecking service; wrecker and towing; cable television; carpet and upholstery cleaning; gun and camera repair; janitorial and building maintenance or cleaning; lawn care, landscaping and tree trimming and removal; security and detective services; tanning beds or salons; and water conditioners and softening.
67-09-06 There is imposed a tax upon every lease of real property, that is used for commercial purposes within the jurisdiction of the Tribe, for the privilege of occupancy at a rate equal to three percent (3%) of the rent for such occupancy.
A. On or before the close of each calendar quarter, every tenant in occupancy for the privilege of which the tax is imposed by this subdivision shall file a return with the Treasurer, in accordance with the form and rules prescribed by the Treasurer, showing the rents paid during the preceding calendar quarter.
B. The return filed by the tenant shall be accompanied by payment of the tax
due for the period covered by the return.
67-09-07 There is imposed a tax of five percent (5%) upon the gross receipts of all retailers not maintaining a place of business within the jurisdiction of the Tribe from all sales of tangible personal property sold at retail to consumers within the jurisdiction of the Tribe that meet any of the following criteria:
A. Solicit retail sales of tangible personal property by mail or otherwise,
if the solicitations are continuous, regular, or systematic and if the retailer
benefits from any banking, financing, debt collection, telecommunications, or
marketing activities occurring or benefits from the location of authorized installation,
servicing, or repair facilities, within the jurisdiction of the Tribe;
B. Are owned or controlled by the same interests, that own or control a retail business engaged in the same or similar line of business within the jurisdiction of the Tribe; and
C. Maintain or have a franchise or license operating under the retailer's trade name within the jurisdiction of the Tribe, if the franchisee or licensee is required to collect the tax imposed by Section ll.
There is hereby specifically exempted from the provisions of Section II and from computation of the amount of the tax imposed by it the following:
A. The gross receipts from sales at retail to the Tribe, or one of its political
subdivisions, to the United States, to the State of South Dakota, or to any
other Indian Tribe.
B. The gross receipts from casual sales.
C. The gross receipts from the sale of cigarettes and tobacco products already taxed under the laws of the Tribe.
67-11-01 Stamps or Metering Machine Imprint Used to Evidence Tax Payment
The payment of tax imposed by section 67-09-03 shall be evidenced by the affixing of stamps or by the impression of an imprint by suitable metering machines approved by the Treasurer, to every package or bulk container of alcoholic beverages, in accordance with the Liquor Control Law, Chapter 35.
67-12-01 Addition of Tax to Price of Sale or Charge for Services
Every retailer shall add the tax imposed by sections 67-09-02 through 67-09-07 to the sales price, service charge or rent, and when the amount of the tax is added: (1) it becomes part of the sales price, service charge or rent; (2) it is a debt of the customer to the retailer until paid; and (3) if unpaid, it is recoverable at law in the same manner as the original sales price, charge for services or rent. The taxes collected pursuant to section 67-12-01 by the retailer shall be remitted by the retailer to the Tribal Treasurer in a manner and at intervals prescribed by the Treasurer or the Tribal Council.
67-13-01 Schedule for Collection of Tax from Customer
67-13-02 The following schedule is hereby adopted as the basis for collection of the tax imposed by sections 67-09-02, 67-09-04, 67-09-05, and 67-09-07:
$.01 to $.09 - $.00
$.10 to $.29 - $.01
$.30 to $.49 - $.02
$.50 to $.69 - $.03
$.70 to $.89 - $.04
$.90 to $1.09 - $.05
and on each additional dollar or fraction thereof an increment in the tax according to this schedule.
67-13-03 It shall be unlawful for any retailer to advertise or hold out or state to any consumer, directly or indirectly, that the tax or any part thereof imposed by this Tax Code will be assumed or absorbed by the retailer or that it will not be considered as an element in the price to the consumer, or if added, that it or any part thereof will be refunded.
67-14-01 Monthly Report By Retailer
67-14-02 On or before the close of each calendar quarter, the retailer shall file a return with the Treasurer which shall include the amount of gross receipts subject to the tax, the amount of gross receipts excluded and exempt from the tax and a calculation of tax due for the period covered by the return, in accordance with the forms and rules prescribed by the Treasurer and as may be necessary for the proper administration and enforcement of this Tax Code.
67-14-03 If it is reasonably expected that a retailer's annual tax liability will not exceed one thousand five hundred dollars ($1,500.00) for a calendar year, the retailer may request and' the Treasurer may grant permission, in lieu of the quarterly filing requirement, to file the return and remit the taxes imposed upon the gross receipts of all sales subject to tax under Section li on a calendar basis, so that the return and tax become due and payable no later than January 31 following each calendar year in which the retailer is engaged in business.
SECTION III - USE TAX
The definitions contained in Section II shall apply to provisions of Section III according to their content, except the following words, terms, and phrases when used in this Section III shall have the meanings ascribed to them in sections 67-15-02 and 67-15-03.
67-15-02 Use means and includes the exercise by any person of any right or power over tangible personal property incident to the ownership of that property, except that it shall not include property used in processing, or the sale of property in the regular course of business.
67-15-03 Purchase price means the total amount for which tangible
personal property is sold, valued in money, whether paid in money or otherwise;
A. That cash discounts taken on sales are not included; and
B. That in transactions, in which tangible personal property is traded toward the purchase price of other tangible personal property, the purchase price is only that portion of the purchase price which is payable in money to the retailer if the following conditions are met:
1. The tangible personal property traded to the retailer is the type of property
normally sold in the regular course of the retailer's business; and
2. The tangible personal property traded to the retailer is intended by the retailer to be ultimately sold at retail or is intended to be used by the retailer or another in remanufacturing of alike item.
67-16-01 Tax Imposed
An excise tax is imposed within the jurisdiction of the Tribe on the privilege of the use of tangible personal property, consisting of goods, ware, merchandise, propane, building materials and equipment, purchased on or after February 10, 1984, at the rate of five percent (5%) of the purchase price of the property. Every person using the property within the jurisdiction of the Tribe shall be personally liable for the tax imposed by Section III, until the tax has been paid directly to a retailer or the Treasurer.67-17-01 Contractors and Subcontractors Taxed On Property Used In Performance of Contract
67-17-02 The tax imposed by section 67-16-01 shall be imposed on the use, storage and consumption by contractors and subcontractors, of tangible property used, stored and consumed within the jurisdiction of the Tribe.
67-17-03 Where a contractor or subcontractor uses tangible personal property in the performance of a contract, or to fulfill contract or subcontractor obligations, regardless of whether the title to such property is held by the contractor, subcontractor, contractee, subcontractee, or any other person, or regardless of whether the title holder of such property would be subject to pay the sales or use tax, such contractor or subcontractor shall pay a tax at the rate prescribed in section 67-16-01, unless such property has been previously subjected to a sales tax by the Tribe and the tax thereon has been paid.
67-18-01 Schedule For Collection of Tax
The following schedule is hereby adopted as the basis for collection of the tax imposed by section 67-16-01:
$.01 to $.09 - $.00
$.10 to $.29 - $.01
$.30 to $.49 - $.02
$.50 to $.69 - $.03
$.70 to $.89 - $.04
$.90 to $1.09 - $.05
and on each additional dollar or fraction thereof an increment in the tax according to this schedule.
67-19-02 The use of tangible personal property within the jurisdiction of the Tribe, the receipts from the sale of which have been subjected to the sales tax imposed by Section II, and any amendments made pursuant thereto.
67-19-03 All articles of tangible personal property brought into the jurisdiction of the Tribe by a nonresident individual for the individual's use or enjoyment while within the jurisdiction of the Tribe.
67-19-04 The use of services, described in sections 67-09-04 and 67-09-05, within the jurisdiction of the Tribe.
67-20-01 Collection and Remittance of Use Tax
67-20-02 Every retailer maintaining a place of business within the jurisdiction of the Tribe and making sales of tangible personal property for use within the jurisdiction of the Tribe, not exempted, shall at the time of making the sales, whether within or without the jurisdiction of the Tribe, collect the tax imposed by section 67-16-01 from the customer, and give to the customer a receipt for the tax in the manner and form prescribed by the Treasurer.
67-20-03 Any contractor or subcontractor who uses, stores, or otherwise consumes any property subject to tax hereunder shall pay to the Treasurer the total tax herein imposed upon all such property by the completion of performance of any contract or subcontract, or any extension thereof, or within one year after the commencement of any contract or subcontract term, whichever period is shorter.
67-21-01 Securities Deposited By Contractor or Subcontractor in Lieu of
In lieu of a bond, securities approved by the Treasurer, in such amount as he/she may prescribe, may be deposited with the Treasurer, which , securities shall be kept in the custody of the Treasurer, and may be sold by the Treasurer at a public or private sale, without notice to the a depositor thereof, if it becomes necessary to do so in order to recover any tax or penalties due under Section III and the remaining sum, if any, shall be returned to the person who deposited the securities.
67-22-01 Tribe and Federal Agency 10% Withholding Tax
Whenever the Tribe, any political subdivision, program or agency of the Tribe, or any federal agency delivering services or programs within the jurisdiction of the Tribe for the benefit of the Tribe or tribal members enters into a contract or subcontract with any person, contractor, or subcontractor, the Tribe, such entity of the Tribe, or such federal agency shall withhold from the person, contractor or subcontractor ten percent (10%) of the purchase price. The sums withheld from the person, contractor or subcontractor shall only be released and paid upon written certification of the Treasurer that all taxes due under Section III have been paid. In the event that all taxes due under Section III have not been paid, the Treasurer shall collect the taxes due from the sums withheld under this section and shall certify that such sums that may remain after such collection of taxes may be paid to the, person, contractor or subcontractor. When collection of taxes occurs pursuant to the provisions of Section III, a person, contractor or subcontractor shall have no legal or contract claim to receive from any entity the full amount of ten percent (10%) withheld and shall only have a claim to receive such sums as may remain after deduction of taxes due.
67-23-01 Credit For Sales Tax Paid to Another Tribe or to a State
The amount of any use tax imposed with respect to tangible personal property shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state, tribe, or one of their political subdivisions. Provided, that no credit shall be given when another tribe or state does not reciprocally grant a credit for taxes paid on similar property within their jurisdiction.
67-24-01 Evidence of Use
For the purpose of the proper administration of Section III and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery within the jurisdiction of the Tribe shall be prima facie evidence that such tangible personal property or service was sold for use within the jurisdiction of the tribe.
SECTION IV - MOTOR FUEL TAX
The definitions contained in Section II shall apply to provisions of Section IV according to their content, except the following words, terms, and phrases when used in Section IV shall have the meanings ascribed to them in sections 67-25-02 through 67-25-04:
67-25-02 Distributor shall mean and include any person licensed to engage in the business of selling motor fuel to a retailer within the jurisdiction of the Tribe for resale; provided, that a person may bring into the jurisdiction of the Tribe an amount, not to exceed thirty gallons, of motor fuel in the fuel supply tank, or any other container directly connected to the motor of a motor vehicle without becoming a distributor.
67-25-03 Motor fuel shall mean the following:
A. All products commonly or commercially known or sold as gasoline, including casing head and absorption or nature gasoline, benzol, benzine and ethyl alcohol; also naphtha except that flashing above one hundred degrees Fahrenheit, Tagliabue closed cup test, which is sold and used only as cleaner's or painter's solvent; and
B. Any liquid prepared, advertised, offered for sale or sold for use as commonly and commercially used as fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society of Testing Material Designation D-86) show not less than ten percent (10%) distilled (recovered) ninety-five percent (95%) distilled (recovered) below four hundred sixty-four degrees Fahrenheit (464 F); and The term "motor fuel" does not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit (60 F) and a pressure of fourteen (14) and seven-tenths (7/10) pounds per square inch absolute nor does it include compounds or blends of fuels which are prepared and used strictly as racing fuels in motor vehicles operated solely off public highways in organized racing events.
67-25-04 Consumer shall mean the person purchasing motor, fuel from a distributor, when that fuel shall not be subject to resale, or the person purchasing motor fuel at retail
67-26-01 Tax Imposed67-26-02 There is imposed an excise tax on all motor fuel sold or used within the jurisdiction of the Tribe, the rate to be recommended by the Tax Commission and to be determined by the Tribal Council.
67-26-03 A fee of two cents ($.02) per gallon shall be assessed and collected on each gallon of fuel sold or used within the jurisdiction of the Tribe, and shall be deposited to a fund designated for pollution cleanup related to petroleum sales.
67-27-01 Legal Incidence on Consumer
It is hereby declared that the legal incidence of the Motor Fuel Tax falls upon the consumer.
67-28-01 Addition of Tax to Sales Price
The per gallon amount of the tax shall be added to the sales price of every gallon of motor fuel sold at retail within the jurisdiction of the Tribe and shall be collected from every consumer.
The tax imposed by Section IV shall not be imposed or collected from the Tribe, or one of its political subdivisions, the United States, the State of South Dakota, or any other Tribe.
67-30-01 Monthly Return and Payment of Tax by Distributors
67-30-02 The tax shall be paid in the first instance by a licensed distributor upon the invoiced gallonage of all motor fuel that is placed into any tank or other container for use, sale, or delivery, excluding transportation, to a retailer or consumer within the jurisdiction of the Tribe.
67-30-03 All sales or transfers of fuel made by a distributor of fuels to retailers or consumers within the jurisdiction of the Tribe shall be accompanied by a transportation bill of lading or a sales invoice document which shall be given to the retailer or consumer upon delivery of fuel.
67-30-04 Each distributor shall, not later than the last day of each calendar month, file with the Treasurer a monthly return which shall include a statement of the number of invoiced gallons of motor fuel sold to retailers or consumers within the jurisdiction of the Tribe during the preceding reporting period, as is prescribed by the Treasurer and as may be necessary for the proper administration of Section IV.
67-30-05 Each distributor shall pay the tax due at the same time as the filing due date of the tax return and the return and payment of the tax shall be considered filed with the Treasurer on or before the last day of each month following the end of each reporting period; provided that the distributor may in computing the tax due deduct two percent (2%) of the gross fuel tax for evaporation and loss; however, the maximum deduction allowed shall be five hundred dollars ($500.00).
7-31-01 Distributor Credit or Refund of Tax Paid
The Treasurer shall allow the distributor a credit or refund of the tax paid on any motor fuel:
A. Subject to motor fuel taxes imposed by the State of South Dakota;
B. Placed in a tank used exclusively for residential heating; or
C. Destroyed by accident or an act of nature while in possession the distributor.
67-32-01 Refund to Retailer
The Treasurer shall allow a retailer a refund of the tax paid on motor fuel destroyed by accident or act of nature while in possession of the retailer.
67-33-01 Distributor's License Required
It shall be unlawful for any person to act as a distributor within the jurisdiction of the Tribe, unless such distributor obtains a Tribal business license issued by the Treasurer, pursuant to Chapter 53.
67-34-01 Records Required
67-34-02 Each distributor shall maintain and keep for a period of three years, records of all transactions by which the distributor sells, delivers or otherwise disposes of motor fuel within the jurisdiction of the Tribe, together with invoices, bills of lading and other pertinent records as may reasonably be required by the Treasurer. All books, invoices, and other records shall be open to examination at any time by the Treasurer and her/his duly authorized agents and shall be made available within the jurisdiction of the Tribe for such examination upon reasonable notice to investigate for the purpose of determining the amount due under the provisions of this Tax Code.
67-34-03 If in the normal conduct of a distributor's business the distributor's records are maintained and kept at an office outside the jurisdiction of the Tribe, it shall be sufficient compliance with Section 67-34-02 if the records are made available for examination by the Treasurer at the office outside the jurisdiction of the Tribe, but such examination shall be at the distributors expense.
67-34-04 Each retailer selling motor fuel at retail within the jurisdiction of the Tribe shall maintain and keep for a period of three years records of all motor fuel purchased or otherwise acquired by the retailer, together with delivery tickets, invoices, and bills of lading, and such other records as the Treasurer shall require.
Any person other than a distributor or retailer who uses motor fuel for agriculture or commercial purposes other than for propelling motor vehicles required to be registered for operation upon the public highways, and who has paid the motor fuel tax on the fuel either directly to the Treasurer or to a retailer, and who has a refund permit, upon presentation to and approval by the Treasurer of a claim for refund; shall be reimbursed and repaid the amount of the tax which the claimant has paid on the gallonage so used, subject to the following requirements:
A. The claim shall be on a form prescribed by the Treasurer and be certified
by the claimant.
B. The claim shall have attached thereto the original invoice or reasonable facsimile thereof, as prescribed by the Treasurer showing the purchase of the motor fuel on which a refund is claimed.
C. An invoice shall not be acceptable unless it is a separate serially numbered invoice covering no more than one purchase of motor fuel and prepared by the seller
D. If an original invoice is lost or destroyed the Treasurer may in his/her discretion accept a copy identified and certified by the seller as being a true copy of the original.
67-36-01 Refund Permit
67-36-02 A person shall not claim a refund, as provided above, until the person has obtained a refund permit from the Treasurer. Application for a refund shall be made to the Treasurer on a form provided by the Treasurer.
67-36-03 The refund permit application shall contain among other things, the name, address, and occupation of the applicant, the nature of the applicant's business, and a sufficient description for identification of the machines and equipment in which motor fuel is to be used for which refund may be claimed under the permit.
67-36-04 Each permit shall bear a separate number and each claim for refund shall bear the number of the permit under which it is made. The Treasurer shall keep a permanent record of all permits issued and a cost cumulative record of the amount of refund to be claimed and paid under each. A refund permit shall continue in effect until it is revoked or becomes invalid.
67-37-01 Revocation of Refund Permit
67-37-02 Any refund permit issued under sections 67-36-01 through 67-36-04 may be revoked by the Treasurer for any of the following violations, but only after the holder of the permit has been given reasonable notice of the intention to revoke the permit and reasonable opportunity to be heard:
A. Using a false or altered invoice in support of a refund claim.
B. Making a false statement in a claim for refund or in response to an examination by the Treasurer of a claim for refund.
67-37-03 A person whose refund permit is revoked for cause may not obtain another refund permit for a period of one year after the revocation.
Definitions contained in Section II shall apply to provisions of Section V according to their content, except the following word, terms, and phrases when used in Section V shall have the meanings ascribed to them in sections 67-38-02 through 67-38-07:
67-38-02 Cigarettes shall mean any roll for smoking made wholly or in part of tobacco, irrespective of the tobacco being flavored, adulterated, or mixed with other ingredients, where such roll has a wrapper or cover made of paper or any material, except where such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state.
67-38-03 Distributor shall mean any person engaged in the business of producing or manufacturing tobacco products, or the Sisseton-Wahpeton Sioux Tribe when it imports tobacco products into its jurisdiction.
67-38-04 Manager shall mean a person employed by the Tribe to
manage a tobacco outlet.
67-38-05 Tobacco Outlet shall mean a retail sales business established and operated by the Sisseton-Wahpeton Sioux Tribe for the purpose of selling tobacco products within the jurisdiction of the Tribe, including tobacco outlets that are operated simultaneously with another business established by the Tribe or other business conducted on the same premises as the tobacco outlet.
67-38-06 Tobacco Products shall mean cigarettes, cigars, smoking tobacco, snuff, chewing tobacco, and other forms of tobacco prepared in such manner as to be for chewing or smoking.
67-38-07 Retail Selling Price shall mean the ordinary, customary or usual rice paid by the consumer for each tobacco product, less the tax levied under Section V.
67-39-01 Tax Imposed
67-39-02 There is imposed an excise tax upon all sales of cigarettes and tobacco products within the jurisdiction of the Tribe at the rates set out in sections 67-40-01 through 69-40-03.
67-39-03 The Tribal Council may levy an additional tax upon the handling, distribution, sale, use, consumption, and possession of cigarettes and other tobacco products as it deems necessary.
67-39-04 The excise taxes imposed by Section V shall be a tax upon the distribution and sale of cigarettes and other tobacco products by the Tribe only, and shall not constitute an assessment or license fee upon members of the Tribe or upon nonmembers doing business within the jurisdiction of the Tribe.
67-40-01 Cigarette and Tobacco Products Excise Tax Rates
67-40-02 The rate of tax shall be in the amount of fourteen cents ($.14) per package on each package of cigarettes containing twenty (20) cigarettes or less. If the package contains more than twenty (20) cigarettes, a tax of five cents ($.05) shall be imposed for each 20 cigarettes or fractional part thereof contained therein.
67-40-03 The rate of tax shall be in the amount of four percent (4%) of the retail selling price of tobacco products, provided that there shall be no tax on the sale of tobacco products when the total amount of the sale is less than one dollar ($1.00).
67-41-01 Stamps or Metering Machine Imprint Used to Evidence Tax Payment
The payment of tax imposed by Section V shall be evidenced by the affixing of stamps or by the impression of an imprint by suitable metering machines approved by the Tribal Treasurer, to the packages containing the cigarettes as hereinafter provided.
67-42-01 Addition of Tax to Retail Selling Price
67-42-02 The amount of the tax imposed by section 67-40-02 shall be added to the retail selling price of every package of cigarettes sold by a tobacco outlet within the jurisdiction of the Tribe.
67-42-03 The amount of the tax imposed by section 67-40-03 shall be added to the retail selling price of every tobacco product sold by a tobacco outlet within the jurisdiction of the Tribe.
67-43-04 Manager Responsible for Collection and Remittance of Tax
The manager shall be responsible for the collection of the excise tax imposed by Section V from every purchaser of tobacco products. The tax collected pursuant to Section V shall be remitted by the manager to the Treasurer in a manner and at intervals prescribed by the Tribal Council.
67-44-01 Monthly Returns by Managers
On or before the fifteenth (15th) day of each month, each manager shall render to the Treasurer a verified report of all sales and deliveries on forms prescribed by the Treasurer, showing the quantity sold or delivered to the tobacco outlet during such period of time and the amount of stamps on hand at the end of the reporting period and such other information as the Treasurer shall require.
67-45-01 Manager Hiring Authority
Subject to the final approval of the Tribe, a manager shall have the authority to employ such persons as he/she deems necessary to efficiently operate a tobacco outlet.
67-46-01 Establishment of Tobacco Outlets
The Tribal Council may establish one or more tobacco outlets within the jurisdiction of the Tribe as the Council in its sole discretion deems necessary to provide adequate service to consumers of cigarettes and tobacco products.
67-47-01 Nature of Outlet
Each tobacco outlet established pursuant to Section V shall be a Tribal tobacco outlet and shall be operated and managed for the Tribe by a manager employed by the Tribe.
67-48-01 Purchase by Tribe
All tobacco products sold within the jurisdiction of the Tribe shall be purchased wholesale by the Tribe and held for resale at Tribal tobacco outlets only. All tobacco products purchased by the Tribe pursuant hereto shall be purchased with federally restricted funds.
67-49-01 Tobacco Products Federally Restricted Tribal Property
The entire stock of tobacco products distributed hereunder shall remain federally restricted Tribal property owned and possessed by the Tribe until sale to the ultimate consumer.
67-50-01 Stamps Secured By Tribal Treasurer
The Tribal Treasurer shall secure stamps, of such design and denomination as she/he shall prescribe, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by Section V. The Tribal Treasurer shall keep accurate records of all stamps provided to any manager or distributor.
67-51-01 Resale of Stamps Prohibited
No manager or distributor shall sell or transfer any stamps issued under the provision of Section V. The Tribal Treasurer shall repossess any unused, uncancelled stamps under rules and regulations issued pursuant to Section V by the Treasurer.
67-52-01 Use or Possession of Counterfeit Stamps as Offenses
Any person who shall fraudulently make or shall forge or counterfeit any stamp prescribed by the Tribal Treasurer under the provisions of Section V, or who shall cause or procure the same to be done, or who shall willfully publish, pass or render as true, any false, altered, forged, or counterfeit stamp, or who shall use more than once any stamp provided for and required by Section V, for the purpose of evading the tax thereby imposed, shall be guilty of a Class One (1) Misdemeanor.
67-53-01 Use of Approved Metering Machine Authorized By the Treasurer in
Lieu of Stamps
The Tribal Treasurer, if he/she shall determine that it is practicable to stamp by impression, packages of cigarettes or tobacco products by means of a metering machine may, in lieu of the affixing of stamps as provided by Section V, authorize any manager or distributor to use any metering machine approved by her/him.
67-54-01 Tribal Treasurer Appoints Assistants
Subject to final approval of the Tribe, the Tribal Treasurer may designate and appoint one or more persons as her/his agent to provide stamps to a manager or distributor. It shall be the duty of such person to transmit to the Tribal Treasurer a report showing the number of stamps distributed. The report required by Section V shall be transmitted to the Tribal Treasurer on the first and fifteenth day of each calendar month.
67-55-01 Affixing of Stamps By Manager or Distributor
Each manager or distributor shall affix or cause to be affixed, in such manner as the Tribal Treasurer may specify in regulations issued pursuant to Section V, to each individual package of cigarettes, to cartons containing more than one individual package of three, four, or five cigarettes sold or distributed by her/him, stamps of the proper denomination, as required by Section V. Such stamps must be affixed by a manager or distributor before the cigarettes or other tobacco products are transferred out of the premises of the tobacco outlet of the distributor.
67-56-01 Affixing of Stamps or Imprint By Manager
Each manager upon opening any shipping package containing any unstamped cigarettes or other tobacco products for purposes of sale or delivery to consumers, shall immediately affix or imprint the tax stamps required by Section V.
67-57-01 Sale of Unstamped Cigarettes and Tobacco Products Prohibited
67-57-02 No manager shall sell, offer for sale, display for sale, or possess with intent to sell, any cigarettes or tobacco products within the jurisdiction of the Tribe which do not bear stamps approved by the Tribal Treasurer as provided by Section V, evidencing the payment of the tax imposed by
67-57-03 Any manager who shall sell, offer for sale, display for sale, or possess with intent to sell, any cigarette or tobacco products within the jurisdiction of the Tribe which do not bear stamps approved by the Tribal Treasurer evidencing the payment of the tax imposed by Section V, shall be guilty of a Class One (1) Misdemeanor.67-58-01 Enforcement Powers of Tribal Treasurer
The Treasurer is charged with the duty of enforcing the provisions of Section V, and is given the power of peace officers and authorized and empowered to: arrest any violator of the provisions of this Tax Code; to enter complaints before any Court of competent jurisdiction; and to seize without formal warrant and use as evidence, any forged, counterfeited, spurious, or altered stamp found in possession of anyone in violation of this Tax Code.
67-59-01 Unstamped Cigarettes and Tobacco Products As Contraband
Any cigarettes or tobacco products found at any place within the jurisdiction of the Tribe without stamps affixed thereto approved by the Treasurer as required by Section V, unless such cigarettes or other tobacco products shall be in the possession of a manager in the original unopened shipping packages or unless they shall be in a course of transit from outside of the jurisdiction of the Tribe and consigned to the Tribe, are declared to be contraband goods and may be seized by the Treasurer, his/her agents, or employees, or by any peace officer of the Tribe, when directed by the Treasurer to do so, without a warrant.
67-60-01 Forfeiture of Contraband Cigarettes and Other Tobacco Products
Any cigarettes or tobacco products seized under the provisions of Section V shall be confiscated and forfeited to the Tribe, and the Treasurer shall sell such confiscated property in the tobacco outlet.
67-61-01 Restricted Sales to Non-Indians
A tobacco outlet may not sell more than six (6) cartons nor more than thirty dollars ($30.00) of other-tobacco products per sale to any person unable to demonstrate proof of enrollment in an Indian Tribe, Band, or Community.
67-62-01 Restricted Sales to Minors
A tobacco outlet may not sell any tobacco products to any person under the age of eighteen (18) years.
67-63-01 Unauthorized Sales of Tobacco Products
The sale at retail of cigarettes or tobacco products by any person within the jurisdiction of the Tribe, other than the Tribe from tribal tobacco outlets, is prohibited. Any person selling, offering for sale, displaying for sale, or possessing with intent to sell, any cigarette or tobacco products within the jurisdiction of the Tribe, other than from tribal tobacco outlets, shall be guilty of a Class One (1) Misdemeanor.
SECTION VI - AD VALOREM POSSESSORY INTEREST TAX
Words used in Section VI, unless the context plainly requires otherwise, shall mean the following:
67-64-02 Ad Valorem Value shall mean the fair market value of the possessory interest subject to taxation.
67-64-03 Possessory Interest shall mean any interest in real property obtained under a lease, permit, easement, or right-of-way granted by the Tribe or issued by the BIA on behalf of the Tribe, for the purposes of engaging in trade or commerce.
67-64-04 Real Property includes the land itself, all buildings, structures, and improvements or other fixtures on it. A building or structure shall include the building or structure itself, together with all improvements or fixtures annexed to the building or structure, which are integrated with and of permanent benefit to the building or structure, regardless of the present use of the building, and which cannot be removed without substantial damage to itself or to the building or structure; provided, however:
A. That real property shall not include tools, implements, machinery, and equipment attached to or installed in real property for use in the business or production activity conducted thereon, regardless of size, weight or method of attachment; and
B. That real property shall not include tools, implements, machinery, equipment, poles, lines, cables, wires, conduit, and station connections which are part of a telephone communications system, regardless of attachment to or installation in real property and regardless of size, weight, or method of attachment or installation.
67-64-05 Taxpayer shall mean any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, business trust, receiver, or any group or combination acting as a unit having ownership rights in any real property located within the jurisdiction of the Tribe.
67-65-01 Tax Imposed
The Possessory Interest Tax shall be assessed at the annual rate of three percent (3%) of the ad valorem value of a taxpayer's possessory interest as determined and computed in accordance with
A. The rate of tax shall remain the same as herein established unless modified
by the Tribal Council.
B. The ad valorem value of a possessory interest shall be computed by methods, as adopted in regulations promulgated by the Treasurer, which accurately reflect the fair market value of the possessory interest subject to taxation.
C. All property that is subject to ad valorem valuation under Section VI for all or any part of the tax year, shall be valued as of October 1 1st of each year on which tax assessments for the following year shall be made.
There is hereby exempted from the tax imposed by section 67-65-01 all possessory interests in real property owned by the Tribe, a political subdivision of the Tribe, or a nonprofit entity.
67-67-01 Reporting Requirements
67-67-02 The Treasurer shad provide forms for reporting all possessory interests for purposes of valuation of those possessory interests and assessment of tax due.
67-67-03 Each taxpayer shall file a return reporting the ad valorem value of its possessory interests by November 15th of each year, and notice of taxation, tax assessment and tax due shall be mailed by the Treasurer by December 1st of each year, which shall be paid within thirty (30) days of the date of such notice, unless another date is specified by the Treasurer. Taxes shall be due in advance based on the assessed valuation.
67-68-01 Waiver of Application to Tribal Members
Upon resolution by the Tribal Council, the application of the ad valorem taxes to possessory interests of tribal members may be waived.
67-69-01 Disposition of Proceeds of Taxes
The Treasurer shall establish a tax revenue account for the Tribe. The money received by the Tribal Treasurer from the taxes imposed by this Tax Code shall be credited to the tax revenue account of the Tribe to be used in the provision of tribal governmental services, including, but not limited to:
A. Operations of the Tax Commission Office;
B. Operation of central government, including functions of grantsmanship and Tribal planning;
C. Law Enforcement;
D. Snow removal, road construction, repair and maintenance;
E. Operation of the Tribal Court;
F. Education, cultural development; maintenance of Tribal traditions;
G. Development of Tribal enterprises, recreational facilities and opportunities, and laid acquisition.
The Tax Commission shall make recommendations concerning disposition of proceeds
to the Tribal Treasurer, who will make recommendations to the Tribal Council,
and the percent of tax proceeds allocated to each of the above categories shall
be determined by the Tribal Council.
67-70-01 Sovereign Immunity of Tribe
Without the express consent of the Tribe pursuant to appropriate action of the Tribal Council, a manager employed by the Tribe or one of its political subdivisions shall not be authorized to waive the sovereign immunity of the Tribe from suit, nor shall such manager be authorized to create any liability or utilize any credit on behalf of the Tribe. Any written consent and action by the Tribal Council relating to the sovereign immunity of the Tribe shall specify in detail the scope of a manager's authority. Such authority shall be limited by the Tribal Council in duration and scope. Any action taken by a manager related to sovereign immunity; pursuant to authority vested in the manager by the Tribal Council shall be in writing, related to a specific and expressly identified transaction, and limited to the particular transaction. Any written statement of a manager concerning the tribe's sovereign immunity shall be approved by the Tribal Council before it shall have any binding effect, on the Tribe.
67-71-01 Suits Against the Tax Commission
67-71-02 The Tax Commission, as a governmental agency of the Tribe, its Commissioner, and employees shall be immune from any suit in law or equity while performing their lawful duties within the scope of the authority delegated to them, provided, that any person against whom the Tax Commission has assessed taxes, penalties, or interest and who has paid under written protest any taxes, penalties, or interest may bring an action in the Tribal Court after exhaustion of administrative remedies, to enjoin the Tax Commission from collecting any taxes, penalties, or interest assessed, or for the recovery of any taxes, penalties, or interest paid under written protest which the Tribal Court finally determines to have been wrongfully assessed or collected.
67-71-03 Any authorized suit against the Tax Commission must be commenced by fling a petition in the Tribal Court within thirty (30) days of the date administrative remedies have been deemed exhausted in accordance with section 67-98-01.67-71-04 In no event shall the court be authorized to award or order the payment f damages or to fashion any remedy except to enjoin the collection or order the return of the amount of the taxes, penalties, or interest in controversy unless an additional remedy is specifically provided by this Tax Code.
67-71-05 All amounts found to be wrongfully collected and refundable shall earn simple interest at a rate set by rulemaking as provided herein, to be calculated post-judgment only from and after the date of judgment, until refunded.
67-72-01 Constitutional Exemptions From Tax
There are hereby specifically exempted from the provisions of this Tax Code, and from the computation of the amount of the tax imposed by it, persons or transactions which this Tribe is prohibited from taxing under the Constitution and the laws of the United States or under the Constitution, By-laws and Codes of Law of the Tribe.
67-73-01 Adoption of Regulations
The Treasurer is authorized to promulgate regulations consistent with the provisions of this Tax Code which are necessary to the efficient administration and enforcement of this Tax Code.
67-74-01 Determination of Tax in Absence of Return
If a return is required by this Tax Code, or if a return when filed is incorrect or insufficient and the maker fails to file a corrected or sufficient return within twenty days (20) after the same is required by notice from the Treasurer, the Treasurer shall! determine the amount of tax due from such information as the department may be able to obtain and, if necessary, may estimate the tax on the basis of external indices, such as stock on hand, rentals paid by the person, or other factors. The Treasurer shaft give notice of such determination to the person liable for the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed shall, within thirty (30) days after giving of notice of such determination, apply to the Treasurer for a hearing. At such hearing evidence may be offered to support such determination or to prove that it is incorrect. After such hearing the director shall give notice of the determination to the person liable for the tax. Such person may appeal the Treasurer's final determination within ten (10) days to the Tribal Court.
67-75-01 Treasurer's Certificate As Prima Facie Evidence of Failure to File
Return or Pay Tax
The certificate of the Treasurer to the effect that a tax or amount required to be paid by this Tax Code has not been paid, shall be prima facie evidence thereof.
67-76-01 Credit or Refund of Erroneous Overpayment
67-76-02 If it shall appear that an amount of tax, penalty, or interest has been paid which was not due under the provisions of this Tax Code, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due or to become due, under this Tax Code from the taxpayer who made the erroneous payment, or such amount shall be refunded to such person by the Treasurer.
67-76-03 A claim for credit or refund as provided above, shall be filed
with the Treasurer within three years after such erroneous payment was made
or said claim shall be forever barred.
67-77-01 Refunds Established by Administrative or Court Proceedings
67-77-02 Whenever any taxpayer shall establish in administrative or Court proceedings that they are entitled to a refund of any taxes, penalties, or interest previously paid, the Treasurer shall immediately cause a certified copy of the order and transcript of any administrative action, or judgment of the Court to be filed with the Tribal Council.
67-77-03 Upon receipt of such order and transcript, or judgment of the Tribal Court, the Tribal Council shall appropriate to the Treasurer such amounts, as may be necessary to pay such refund, from otherwise unappropriated money in the tax revenue account. The Treasurer shall thereafter issue a refund~to the taxpayer.
67-77-04 When it appears reasonably certain, in the discretionary judgment of the Treasurer, that the taxpayer to whom a refund is due will incur further tax liability within the next twelve months after such refund is due in an amount in excess of such refund, the Treasurer in lieu of section
67-77-03 may credit the amount of such refund, with lawful interest, against the future liability of the taxpayer, provided, that any amounts not used within twelve months shall be refunded at the request of the taxpayer.
67-78-01 Return and Investigations Confidential
All information received by the Treasurer pursuant to this Tax Code, or from any investigation conducted under the provision of Section VII, shall be confidential, and shall be used only as necessary to enforce the provisions of this Tax Code. It shall be unlawful for any officer or employee under the supervision of or employed by the Treasurer to divulge any information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, and any such officer or employee who divulges such information in violation of this provision shall be subject to immediate dismissal.
67-79-01 Business License Required
It shall be unlawful for any retailer, distributor, wholesaler or other persons subject to this Tax Code to engage in, pursue or transact any business within the jurisdiction of the Tribe without obtaining a license issued by the Treasurer, pursuant to Chapter 53.
67-80-01 Revocation of Authority to do Business
Whenever any retailer, licensee, or person fails to comply with any of the provisions of this Tax Code or any orders, rules or regulations of the Treasurer prescribed and adopted under this Tax Code, the Treasurer may, upon notice and hearing as hereinafter provided, by order revoke the authority of such retailer, licensee or person to do business within the jurisdiction of the Tribe.
67-81-01 Notice and Hearing of Revocation of Authority to do Business
No order of revocation shall be made until the retailer, licensee, or person is given the opportunity to be heard and show cause why such order should not be made, and shall be given five days notice of the time, place and purpose of such hearing. Service of such notice shall be provided in the same manner for service of summons in civil actions.
67-82-01 Reinstatement of Authority to do Business
67-82-02 The authority to do business within the jurisdiction of the Tribe which has been revoked shall not be reinstated by the Treasurer until all of the tax due the Tribe has been paid. Reinstatement of the authority to do business within the jurisdiction of the Tribe shall be authorized at the discretion of the Treasurer.
67-82-03 An appeal from any decision made by the Treasurer pursuant to section 67-82-02 may be taken by a taxpayer to the Tribal Court. Unless otherwise provided, notice of appeal must be filed within thirty (30) days after notice of any decision made by the Treasurer pursuant to section 67-82-02. All appeals shall be subjected to de novo review by the Tribal Court.
67-83-01 Penalty for Continuation of Business After Revocation of Authority
Any retailer, licensee, or person who continues to do business after his\her authority to do so has been revoked shall be fined up to one thousand dollars ($1,000.00), as recommended by the Tax Commission, to be recovered by an action brought by the Treasurer. Any such retailer, licensee, or person shall also be subject to forcible closure and removal from the jurisdiction of the Tribe, depending on the severity of the violations) of this Tax Code.
67-84-01 Penalty Added for Delinquency in Payment of Tax
Any person subject to tax under this Tax Code who fails to pay such tax within the time prescribed shall be subject to a penalty of ten percent (10%) of the tax for the first year of delinquency or part thereof and six percent (6%) for each additional year or part thereof.
67-85-01 Records Required
It shall be the duty of every manager, retailer or person required to make a return and pay tax under this Tax Code, unless stated otherwise, to preserve such records of the gross proceeds of sales as the Treasurer may require and it shall be the duty of every retailer to preserve for a period of three years all invoices and other records of goods, wares, or merchandise for resale and of services provided. All books, invoices, and other records shall be open to examination, at any time by the Treasurer and her/his duly authorized agents and shall be made available within the jurisdiction of the Tribe for such examination upon reasonable notice to investigate the character of the business, in order to determine the amount due under the provisions of this Tax Code.
67-86-01 Jeopardy Assessment of Taxes
67-86-02 If the Treasurer believes that the collection of taxes will
by delay, the Treasurer may immediately make an assessment of the estimated tax and penalty, and make payment due thereof from the taxpayer. If such payment is not made, a lien may be filed and a distress warrant issued. The Treasurer shall be permitted to accept a bond from the taxpayer to satisfy collection until the amount of tax legally due shall be determined and paid.
67-86-03 When a jeopardy assessment or any other assessment has been made by the Treasurer, the property seized for collection of the tax shall not be sold until the time has expired for filing an appeal of the assessment with the Tribal Court. If an appeal has been filed, no sale shall be made unless the taxes remain unpaid for a period of more than thirty (30) days after final determination of the appeal by the Tribal Court.
67-87-01 Tax Lien on Property of Taxpayer
67-87-02 Whenever any taxpayer is liable to pay a tax assessed or penalty imposed and refuses or neglects to pay the same, that amount, including any interest or costs that may accrue in addition thereto, shall be a lien in favor of the Tribe upon all real or personal property and rights to such property belonging to said taxpayer.
67-87-03 The Clerk of Courts shall prepare and keep in his/her office a book to be known as "index of tax liens", so ruled to show in appropriate columns the following data, under the names of the taxpayers, arranged alphabetically:
A. Name of the taxpayer;
B. Name "Sisseton-Wahpeton Sioux Tribe" as claimant;
C. Date notice of lien was received;
D. Date of notice;
E. Amount of lien then due; and
F. Date the lien was satisfied.
67-87-04 In order to preserve a lien imposed by section 67-87-02 against subsequent mortgages, purchasers, or judgment creditors for value and without notices of the lien, on any property situated within the jurisdiction of the Tribe, the Treasurer shall file with the Clerk of Courts, a notice of said lien, signed by the Treasurer or his/her deputy and in such form as she/he shall elect, but containing the information prescribed in section
67-87-05 The Clerk of Courts shall endorse on each notice of lien the day, hour, and minute when received and preserve the same, and shall forthwith record said lien, and said lien shall be effective from the time of the indexing thereof.
67-87-06 Upon payment of a tax as to which the Treasurer has filed notice with the Clerk of Courts, the Treasurer shall forthwith file with the Clerk of Courts a satisfaction of said tax and the Clerk of Courts shall enter said satisfaction on the notice on file in his/her office and indicate said fact on the index aforesaid.
67-87-07 After a notice of lien has been filed in accordance with sections 67-87-01 through 67-87-05, the Treasurer may at any time issue a distress warrant and deliver said warrant to the chief of police. Immediately upon receipt of the warrant, the chief of police shall proceed to collect the tax by seizure and sale of personal property within the jurisdiction of the Tribe and shall remit the tax so collected to the Treasurer. For such services the chief of police shall not be compensated.
67-87-08 When the chief of-police is unable to find property of the taxpayer which may be seized and sold,. he/she shall within thirty (30) days after the receipt of the warrant, endorse upon the face of the warrant the word "uncollectible" and return the warrant to the Treasurer.
67-87-09 - Failure or refusal of the chief of police to attempt to execute a distress warrant when requested to do so, shall make the chief of police personally liable for the delinquent tax, and said tax may be recovered in an action brought against him/her or his/her sureties by the Treasurer.
67-88-01 Civil Action
In the case of failure to pay the tax, any interest thereon, or penalty due, the amount of such tax, interest or penalty shall constitute a debt due to the Tribe and may be collected in an action of debt brought by the Treasurer in Tribal Court. No exemptions from any execution of a judgment so obtained shall be permitted, except those made absolute by the exemption statutes of the Tribe. The remedy of removal from the jurisdiction of the Tribe is also applicable when the authority of a person to do business within the said jurisdiction has been revoked by the Treasurer.
67-89-01 Penalty for False Returns With Intent to Evade Tax
67-89-02 Any manager required to make a return under this Tax Code who makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this Tax Code shall be guilty of a Class One (1) Misdemeanor.
67-89-03 Any person subject to any tax imposed by this Tax Code who attempts to defeat or evade the tax shall be guilty of a Class One (1) Misdemeanor.
67-90-01 Violation of Requirements
67-90-02 Any person who willfully violates any provision, rule or regulation of the Treasurer shall be guilty of a Class One (1) Misdemeanor, unless otherwise stated.
67-90-03 Any person engaged in business within the jurisdiction of the Tribe, and subject to a tax imposed by this Tax Code, who fails to make and furnish any return required to be made, or who shall make the return required but shall fail to pay the tax or any part thereof when due, or who willfully violates any rule or regulation of the Treasurer or his\her agents for the purpose of examination, or refuses to furnish other records required shall be guilty of a Class A Misdemeanor.
67-91-01 Classification of Offenses
67-91-02 Class One i11 Misdemeanor shall mean incarceration up to One (1) year, a fine in an amount not to exceed $5,000.00, or both.
67-91-03 Class A Misdemeanor shall mean incarceration up to eight (8) months, a fine in an amount not to exceed $1,000.00, or both.
67-91-04 No provision of this Tax Code shall prohibit the Tribal Court from imposing any sentence deemed more appropriate than imprisonment or a fine, under the circumstances of a particular case. Sentencing may include for example: commitment to a rehabilitation program; work for the benefit of the Tribe; or restitution.
67-92-01 Creation of the Tax Commission67-92-02 There is hereby created a Sisseton-Wahpeton Sioux Tribe Tax Commission, which shall consist of one member from each of the seven (7) Districts, and which shall exercise that inherent sovereign authority of the Tribe delegated to it by this Chapter 67, together with those powers residing in the office of the Treasurer delegated to it by this Chapter 87 or by regulations promulgated by the Treasurer. The Tax Commission shall be and hereby is deemed to be an agency of the Tribe, protected by and enjoying all privileges and immunities of the tribe, whether articulated in this Tax Code or otherwise existing at law. The Tax Commission shall at all times be subordinate to and operate at the direction of the Treasurer and the Tribal Council.
67-92-03 Commissioners shall serve a term of four (4) years from the date of appointment.
67-92-04 Terms of office shall be staggered upon initial appointment to the Commission. Enemy Swim, Heipa and Long Hollow Districts shall serve a term of three (3) years and the remaining four (4) Districts to serve a term of four (4) years.
67-93-01 Appointment of the Tax Director
The Treasurer shall appoint the Tribal Tax Director who shall carry out the day-to-day administration of this Tax Code. The Tax Director shall report directly to the Treasurer, and shall be the person responsible for oversight of staff, coordinating meetings of the Tax Commission, serving as a liaison between the Tax Commission and the Treasurer, and all other matters necessary to effectively fulfill the duties and responsibilities of the Commission, all as further defined in this Tax Code.
67-94-01 General Powers of the Tax Commission
The Tax Commission shall generally be charged with the administration and enforcement of all Sisseton-Wahpeton Sioux Tribe Tax Laws. Incidental to the administration or enforcement of the Sisseton-Wahpeton Sioux Tax Laws, the Tax Commission shall have the authority to:
A. Retain staff, create positions,, and job responsibilities within the Tax
Commission Office; oversee the Tax Commissioner's performance of its duties;
and make staffing recommendations to the Treasurer.
B. Assess, collect and issue receipts for such taxes as are imposed in this Tax Code by the Sisseton-Wahpeton Sioux Tribal Council and to bring actions on behalf of the Tribe in Tribal Court or any other court of competent jurisdiction for the collection of tribal taxes, penalties and interest, and the enforcement of the Tribal Tax Laws, and all such actions shall be styled: The Sisseton-Wahpeton Sioux Tribe ex rel. Tax Commission vs. _____;
C. Administer oaths, conduct hearings, and, by subpoena, to compel the attendance of witnesses and the production of any books, records, and papers of any taxpayer relating to the enforcement of the Tribal Tax Laws;
D. Make, or cause to be made by its agents or employees, an examination or investigation of the place of business, equipment, facilities, tangible personal property, and the books, records, papers, voucher, accounts, documents, or other financial records of statements of any taxpayer, upon reasonable notice, during normal business hours, or at any other time agreed to by said taxpayer, or at any time pursuant to a search warrant signed by a judge of the Tribal Court;
E. Examine, under oath, either orally or in writing any taxpayer or any agent, officer, or employee of any taxpayer, or any other witness in respect to any matter relative to the Tribal Tax Laws;
F. Exercise all other authority delegated or conferred upon it by law, or as may be reasonably necessary in the administration or enforcement of any Tribal Tax Laws;
G. Either before or after commencement of any action for the recovery of taxes, penalties, and interest due the Tribe, but prior to final judgment thereon, compromise and settle such claims for an amount less than the total amount due, provided that such compromise and settlement shall be approved by the Tax Commission only when, in its judgment, such action is in the best interest of the Tribe, and provided further, that no settlement shall be made unless the delinquent taxpayer pays the principal amount of the taxes due to the Tribe.
H. Serve as hearing officers for any administrative proceeding which is authorized or contemplated herein.
67-95-01 Rulemaking Authority
67-95-02 The Tax Commission shall have the authority to prescribe, promulgate,
and enforce written rules and regulations not inconsistent with this Tax Code
to provide for its internal operational procedures; or to interpret or apply
any Tribal Tax Laws as may be necessary to ascertain or compute the tax owing
by any taxpayer; or for the filing of any reports or returns required by any
Tribal Tax Laws; or as shall be reasonably necessary for the efficient performance
of its duties, or as may be required or permitted by law; or rules governing
the conduct of hearings before the Commission regarding any matters arising
pursuant to this Tax Code.
67-95-03 The Tax Commission shall have the authority by rule to adopt and promulgate a schedule of fees and charges for services rendered relating to:
A. The production, copying, and certification of transcripts and of any records
of the Tax Commission.
B. The production, copying, and certification of transcripts for appeal and other services involving the furnishing of copies of proceedings, files, and records of the Tax Commission.
C. The issuance of licenses or permits where such are required by the rules of the Tax Commission for the administration of this Tax Code, in the absence of any other charge levied by this Tax Code.
D. The issuance of any duplicate license, fee, stamp, or other evidence of payment of taxes to replace an original.
E. The provision of miscellaneous services to the public such as, but not limited to, Notary Public, and similar services.
67-95-04 Those rules and regulations the Tax Commission deems necessary to administer this Tax Code shall be promulgated only upon thirty (30 ) days notice of the proposed rulemaking action, which shall be provided to the Tribal Council and posted at the tribal offices.
A. The notice shall specify the purpose of the proposed regulation, the draft
language of the proposed regulation, and the factors the Tax Commission has
considered in its determination to enact the proposed regulation, and the address
at which the Tax Commission shall receive comments.
B. During the notice period the Tax Commission shall receive comments regarding the proposed regulation at the designated mailing address.
C. The comments received by the Tax Commission shall be considered by the Commission at a meeting open to all interested persons, and the Tax Commission shall make a final determination regarding the need for the proposed regulation, the language of the proposed regulation, and the effective date of the proposed regulation on the basis of all the information available to the Tax Commission. Any final determination of the Tax Commission shall be recorded in writing.
D. All rules and regulations issued or approved by the Tax Commission shall be available to any person making a request for such at a cost of reproduction and other costs as identified by the Tax Commission.
67-95-05 (n all cases, such fees and charges shall be reasonable and shall not exceed an amount reasonably necessary to compensate the Tax Commission for providing such services. All such fees and charges shall be credited to the Treasurer.
67-95-06 No rule or regulation of the Tax Commission shah be of any effect until and unless a certified copy of said rule or regulation bears the signature of the Tribal Treasurer.
67-95-07 The Tribal Court shall take judicial notice of all rules of the Tribal Treasurer
67-96-01 Administrative Appeals
Any taxpayer against whom the Treasurer has assessed taxes, penalties, or interest pursuant to any tax law of the Tribe, and who has paid under written protest any taxes, penalties, or interest assessed by the Treasurer who believes those taxes, penalties, or interest to be wrongfully assessed or collected, may appeal in writing for a hearing before the Tax Commission under such rules and regulations as the Tax Commission may prescribe. No proceeding instituted by the Tax Commission to collect a tax liability may be stayed because of a request made by a taxpayer to adjust or abate an assessment alleged to be clearly erroneous.
67-97-01 Finality of Assessment
67-97-02 If any taxpayer against whom the Treasurer has assessed taxes, penalties, or interest pursuant to any tax law of the Tribe fails to file an administrative appeal pursuant to section 67-96-01 and the rules and regulations prescribed by the Tax Commission within 30 days of the date any taxes, penalties or interest assessed by the Treasurer are paid under written protest, then the assessment, without further action of the Tax Commission, shall become final.
67-97-03 In all instances where the proposed assessment of taxes, penalties or interest has been permitted to become final, a certified copy of the assessment may be filed in the office of the Clerk of Court of the Tribal Court, and upon being so filed, the Clerk of Court shall enter same upon the judgment docketed in the same manner as provided for civil judgments. When an assessment is so filed and docketed, it shall have the same force and be subject to the same law as a judgment of the Tribal Court, and accordingly it shall constitute a lien on any property of the taxpayer located within the jurisdiction of the Tribe; and execution may issue and proceedings in aid of execution may be had the same as on civil judgments of the Tribal Court. The remedies provided in this paragraph shall be in addition to other remedies provided, by the Tribal Council.
67-98-01 Exhaustion of Administrative Remedies Administrative remedies shall be deemed exhausted:
A. Upon a final decision of an appeal pursuant to section 67-96-01 of this Tax Code.
B. If the Tax Commission shall fail to schedule and hold a hearing on the merits of the administrative appeal within ninety (90) days after receipt of a written request for a hearing, unless a delay is requested or approved by the taxpayer.C. If the Tax Commission shall fail to issue a written decision on said appeal within thirty (30) days of the hearing on the merits of the taxpayer's administrative appeal.
67-99-01 Collection of Taxes
The Tax Commission is hereby authorized to bring any necessary action in any appropriate Court for the collection of any taxes, penalties or interest assessed and unpaid. Such action shall be civil in nature and all penalties and interest shall be in the form of civil damages for nonpayment. Any civil remedies, including but not limited to garnishment, attachment, and execution, shall be available for the collection of any movies due the Sisseton-Wahpeton Sioux Tribe. The Tax Commission may request the Tax Commission attorney, or in the case of a conflict, any attorney employed by the Sisseton-Wahpeton Sioux Tribe, to bring any necessary action for the collection of any taxes, penalties, or interest assessed and unpaid with the approval of the Tribal Council.
The Tax Commission by and through the members and staff assigned thereto, is authorized, hen accompanied by a police officer, to seize any property which is declared contraband by any Section of this Tax Code, or upon which any tax levied is in excess of sixty (60) days past due under the same conditions, limitations and exceptions as evidence of crimes may be searched for and seized, provided, that within ten (10) days of such seizure, the Tax Commission shall cause to be filed an action against said property alleging the nonpayment of tax or other lawful reason for such seizure and forfeiture, and upon proof, the Tribal Court shall order such property forfeited for nonpayment of taxes and title thereto vested in the Sisseton-Wahpeton Sioux Tribe, provided further, that any person claiming ownership, the right to possession or other interest in said property may intervene in said action and raise any defenses which he or she may have, and such person shall be served with process if they are known prior to the beginning of the action, provided further, that such person may redeem said property at any time prior to the entry of a final judgment of forfeiture by depositing all taxes, I penalties, and interest assessed or owing with the Court.
67-101-01 Public Sate of Forfeited Property
67-101-02 Upon final order of forfeiture entered by a judge of the Tribal Court, the Tax Commission shall circulate an inventory of said property to all divisions of the Tribal Government. Any agency of the Tribal Government may submit a request to the Tribal Council that such portion of said property as they can use be retained for the benefit of the Sisseton-Wahpeton Sioux Tribe. The Tribal Council shall determine which property will be retained and shall order the Tax Commission to conduct a public sale of the remainder, or to destroy any property which is illegal to possess in all circumstances.
67-101-03 The property to be sold shall be sold at public auction at the tribal headquarters. Not less than twenty (20) days notice of such sale shall be posted in the tribal administrative headquarters building and published at least twice in a newspaper of general circulation not less than ten (10) days prior to such sale. AI( funds received at such sale after payment of the cost of sale shall be deposited with the Treasurer.
67-101-04 The Tax Commission may, from time to time, conduct such safes when the Tax Commission determines that sufficient property has accumulated to make such sale profitable and shall conduct such sales upon direction of the Tribal Council.
67-101-05 The seizure, forfeiture and sale of contraband property shall not reduce or eliminate the tax liability of any person from whom such property was seized. The seizure, forfeiture, and sale of any other property shall reduce the tax liability of the person from whom such property was seized, provided, that such person shall receive credit for any excess conies derived from such sale.
67-102-01 Exempt Property
The following property shall be exempt from garnishment, attachment, execution and sale for the payment of taxes, penalties, and interest due the Sisseton-Wahpeton Sioux Tribe:
A. Three-fourths (3/4) of the net wages earned per week by the person or an
amount equivalent to forty (40) times the federal minimum hourly wages per week,
whichever is greater;
B. One automobile of fair market value equity not exceeding One Thousand Dollars ($1,000.00);
C. Tools, equipment, utensils, or books necessary to conduct a business or trade, but not including stock or inventory;
D. Actual Trust or Restricted Title to any lands held in trust by the United States or subject to restrictions against alienation imposed by the United States, but not including income from trust property or leasehold and other possessory interests in such property;
E. Any dwelling used as the actual residence of the taxpayer including up to five (5) acres of land upon which such dwelling is located whether such dwelling is owned or leased by the taxpayer;
F. , Household goods, furniture, wearing apparel, personal effects but not including entertainment items, works of art, and other recreational or luxury items; and,
G. All ceremonial or religious items.