Turtle Mountain Band of Chippewa Indians of North Dakota - Tribal Law

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Turtle Mountain Band of Chippewa Indians Tribal Code.

47.02.020 Liability for Tax

The amount of severance tax to be paid pursuant to this Code shall be determined effective as of and the liability for payment of such severance tax shall accrue at the time of severance of substances described in Section 47.02.010 from lands subject to the jurisdiction of the Tribe regardless of whether monetary compensation or other consideration has been received for the sale of such substances, including, for example, the placement of gas into pipeline inventory; provided, however, liability shall not accrue for payment of taxes with respect to the severance of substances unavoidably lost.

Original url: /us/nsn/tmchippewa/council/code/47.02.020

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