41A.01.020 Tax Imposed

(a) Except as otherwise provided in this chapter, an excise tax of twenty-three cents per gallon (3.79 liters) is imposed on all special fuel sold at retail locations within the jurisdiction of the Tribe and sold in bulk for license motor vehicle use to person subject to the jurisdiction of the Tribe.

(b) A supplier, distributor, or retailer shall remit the tax imposed by this section on special fuel used and on direct sales of special fuel to consumers.

(c) The tax imposed by this section does not apply on sales by a supplier to another supplier, on a sale by a supplier to a distributor, on a sale by a distributor to another distributor, on a sale by a distributor to a retailer, on an export, or on a sale to an exempt consumer.

(d) The tax imposed by this section does not apply to special fuels purchased for use in operating vehicles of the government of the United States or any of its agencies, any state, or any political subdivision of any state, or any Tribe or any of its agencies or political subdivision.

(e) The tax imposed by this section does not apply to bulk delivery sales of special fuel within the jurisdiction of the Tribe for use in non­ licensed equipment for agricultural or industrial purposes, or to the Tribe or any of its agencies or political subdivisions.

(f) The person required to remit the tax imposed by this section shall pass the tax on to the consumer.

(g) The person required to remit the tax imposed by this section shall pay the tax to the Commissioner by the twenty-filth day of the calendar month after the month during which the special fuel was sold or used by the person. When the twenty- fifth day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after the Saturday, Sunday or legal holiday. When payment is made by mail, the payment is timely if the envelope containing the payment is postmarked by the United States postal service or other postal carrier service before midnight of the due date.