Approved Ordinances for the Te-Moak Tribe of Western Shoshone
Last amended: 2003
[EXEMPTIONS FROM NEVADA FUEL TAXES ON THE CONSTITUENT BANDS, COLONIES, OR RESERVATIONS]
Section 1. Authority
This ordinance is adopted in accordance with Article 4 Section 3(n) of the Constitution of the Te-Moak Tribe, a Federally recognized Indian Tribe organized under the Indian Reorganization Act of June 18, 1934 (48 Stat.) as amended by the Act of June 15, 1935.
Section 2. Exemption From Nevada Fuel Taxes
A. Tribal members are exempt from the payment of Nevada taxes on motor vehicle fuel sold within the boundaries of the Battle Mountain, Elko, South Fork and Wells Colony/Reservation, which include any tax or assessment on gasoline, and/or diesel fuel, or other products to which Nevada's taxes on motor vehicle fuel may apply. This exemption also applies to vehicles which are owned or used by the Tribal or Band government.
B. As used in this Ordinance, the term "tribal member" is and will be defined by each Bands Resolution and/or Tax Code, which ever is appropriate. Each Band is hereby authorized to incorporate the definition of Tribal member contained in the Nevada Regulations, Chapters 365 & 366 of the Nevada Administrative Code.
C. As used in this Ordinance, the term "Administration", when referring to Tax Commission or Administration, is defined as the governing administration of a Band that does not have a Tax Commission in place. In those cases where a Band has a Tax Commission in place, the Tax Commission shall have the authority to implement and enforce the terms of this Ordinance and to do all things required hereunder.
Section 3. Implementing the Fuel Tax Exemption
A. The tax exemption shall be provided by either of the following methods:
(1) Any retail seller of fuel on Colony or Reservation lands who has prepaid Nevada taxes at the time the fuel was purchased from a wholesale seller, for resale on Colony/Reservation lands, shall give tribal members a credit at the time of a retail purchase. The credit shall be provided by deducting the amount of Nevada fuel taxes from the purchase price, and the retailer may thereafter seek a refund in accordance with Section 4.
(2) A retail seller may, at the time of purchase from the wholesaler, purchase the fuel at a price which does not include the Nevada tax on a certain percentage of the fuel sold, which percentage must first be agreed to by the Band Council and the State of Nevada. Each Band may enter into an intergovernmental agreement with Nevada to put this provision into effect.
Section 4. Procedure for Obtaining Refund
A. Any retailer seeking a refund pursuant to Section 3.a (1) must apply to each Band's Tax Commission or Administration, which ever is appropriate, within the time designated by each Band's Tax Commission or Administration and submit the following.
(1) A receipt for every fuel purchase for which a credit has been given, which must include the following information:
(a) The retailer's place of business on the Colony or Reservation.
(b) The Price per gallon of fuel sold.
(c) The dollar amount.
(d) The number of gallons.
(e) The date of each transaction.
(f) The Tribal enrollment number or Sales Tax Exempt number for each transaction.
(g) The signature of sales clerk/cashier and the signature of the purchaser.
(2) A statement of the total amount of the refund sought by the retailer, based upon the receipts provided.
business selling motor vehicle fuel on the Colony/Reservation shall
keep an accurate record of every gallon sold to Tribal members and to
Tribal or Band vehicles for a period of a least two years from the date
of sale. Each Band's Tax Commission or Administration shall oversee
the administration of fuel tax exemptions and requests for reimbursement
or refunds made hereunder.
C. Tribal membership must be verified before a credit may be given under Section 3. a (1). Tribal membership may be verified by a Tribal enrollment card, or by tax exempt slide cards, which each Band's Tax Commission or Administration may issue to tribal members and their spouses. Each Band's Tax Commission or Administration shall keep a written record of all tax exempt cards issued. Each Band's Tax Commission or Administration must verify that a person meets the definition of Tribal member under their Resolution or Tax Code which ever is appropriate, before it issues a tax exempt card. Each Band's Tax Commission or Administration may also issue tax exempt cards to employees or officials of the Tribe or Band who are authorized to drive vehicles owned or used by the Tribe or Band, upon proper verification that the person is so authorized. Such cards may only be used to receive exemptions for fuel purchased for a Tribal or Band owned vehicle.
Section 5. Responsibility of Tribal Members
A. When purchasing any motor vehicle fuel on the Battle Mountain, Elko, South Fork and Wells, Colonies/Reservation, it is the responsibility of each tribal member or tribal employee or official to present his or her Tribal Enrollment Card or tax exempt slide card to the sales clerk or cashier at the time of sale.
B. Any retailer selling motor vehicle fuel on the Battle Mountain, Elko, South Fork and Wells Colonies/Reservation has the right to refuse a tax exemption at the time of sale without proper identification and proper presentation of an Enrollment Card or tax exempt slide card.
Section 6. Abuse or Improper Use of Fuel Exemption Program
A. It is unlawful for any person to claim an exemption who is not legally entitled to do so under this Ordinance. It is also unlawful for any tribal member to knowingly: (1) purchase motor vehicle fuel and claim an exemption for another person's vehicle when that person is not entitled to an exemption; and (2) allow any person who is not legally authorized user to use his/her Tribal Enrollment or tax exempt card to claim an exemption at the time of sale, suspected to be forged or intended for unlawful use.
business located on the Baffle Mountain, Elko, South Fork and Wells
Colony/Reservation who sells motor vehicle fuel shall report names and/or
cards being improperly used in their business establishment to the appropriate
Band's Tax Commission or Administration.
Section 7. Authority of Each Tax Commission or Administration
A. Each Band's Tax Commission or Administration is authorized to implement and administer the provisions of this Ordinance, and to adopt such rules as are necessary to carry out the terms and intent of this Ordinance.
B. Any tribal member who is refused a tax exemption must, in order to receive the exemption, appeal to the appropriate Band's Tax Commission or Administration A retailer will not be held responsible for problems if they are not addressed first with the appropriate Tax Commission or Administration. If a Band Tax Commission or Administration determines that the aggrieved person was entitled to the exemption, the credit may be awarded retroactively. The decision of the Tax Commission or Administration shall be final.
Section 8. Submission or Refund Requests to State
A. In cases where an exemption is given to Section 3. a (1) of this Ordinance, and upon proper verification pursuant to Section 4, each Tax Commission or Administration shall submit fuel tax refund applications to the Nevada Department of Revenue or the Nevada Department of Transportation or other appropriate agency. Such applications may be submitted on a monthly or quarterly basis. Upon the receipt of the refunds from the state, each Tax Commission or Administration shall remit the refunds to the retailer entitled to thereto, provided that the retailer has paid the state fuel tax.
B. Each Band Tax Commission or Administration may adopt a rule which allows a retailer to submit refund requests directly to the State of Nevada, subject to such conditions as each Band's Tax Commission or Administration determines to be appropriate.
Felix Ike, Chairman
Te-Moak Western Shoshone Council
BE IT ENACTED BY THE TE-MOAK TRIBE OF WESTERN SHOSHONE INDIANS OF NEVADA, FOR AND ON BEHALF OF THE BATTLE MOUNTAIN BAND COUNCIL, ELKO BAND COUNCIL, SOUTH FORK BAND COUNCIL AND WELLS BAND COUNCIL AS FOLLOWS: