15-70-236. Tribal motor fuels tax account.
15-70-236. Tribal motor fuels tax account. (1) There is a special revenue account called the tribal motor fuels tax account.
(2) The tax collected under 15-70-234, except the administrative expenses and refund amounts deducted under an agreement, must be deposited in the tribal motor fuels tax account.
(3) The money in the tribal motor fuels tax account must be disbursed to the tribe, as provided for in the agreement entered into pursuant to 15-70-234, on a quarterly basis.
History: En. Sec. 3, Ch. 772, L. 1991; amd. Sec. 85, Ch. 42, L. 1997.