42-3301. Definitions In this article, unless the context otherwise requires: 1. " Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation. 2. " Indian reservation" means all lands that are held in trust by the United States within the limits of an area […]
42-3302. Levy; rates; disposition of revenues (Caution: 1998 Prop. 105 applies) A. In addition to all other taxes, there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco at the rates prescribed by […]
42-3303. Tax on the consumer; precollection and remission by distributor A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays […]
42-3303.01. Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition A. From and after December 31, 2014, for cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe: 1. Where that tribe does not levy an excise tax on tobacco products or exempts its enrolled members from […]
42-3304. Exemptions; rules A. The tax levied by this article does not apply to cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco: 1. For which the taxes imposed by article 6 of this chapter have been paid. 2. That are sold by an Indian tribe, or by a federally licensed Indian […]
42-3305. Enforcement; penalty for failure to precollect and remit tax; violation; classification A. If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not. B. A […]
42-3306. Administration Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1, 2, 3 and 4 of this chapter, this article and articles 10, 11 and 12 of this chapter.
42-3307. Preemption by state This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.
42-3308. Agreements between the department and tribal tax authorities; definition A. The department may collect and administer any tribal excise tax on tobacco products imposed by an Indian tribe, as described in section 42-3302, subsection C on entering into an intergovernmental agreement or contract with the tribe to provide a uniform or coordinated method of […]
