1403. TRIBAL MOTOR FUEL TAX FUND.

1. There is hereby authorized and directed to be established an account in a FDIC financial banking institution or the Bureau of Indian Affairs to be known as the Motor Fuel Tax Fund.
2. This fund will be administered in the same manner as the Tribal Tax Account, pursuant to Title 11, Chapter 2, Section 205.
3. All tax monies, license fees, penalties, interest, service fees or other charges or monies collected by the Tax Commission in the administration and enforcement of this chapter shall be deposited into this account and dedicated towards highway construction and road repair, and general maintenance of the reservation highway system.
4. The Tax Commission may establish one or more refund accounts in which a portion of the money described in (3) may be deposited, and from which refunds to taxpayers as described by Section 1411 may be entitled to a refund.