917. CIGARETTE TAX COLLECTION AGREEMENT WITH STATE.

The Tax Commission, pursuant to Section 306 (10), may enter into an agreement with the Department of Revenue of the State to provide for the collection of tax imposed by Section 902 of this Chapter on behalf of the Tribe by such Department and for the affixing of stamps of the State evidencing the payment of such tax. Such agreement may provide that the collection of the tax and the affixing of stamps shall be substantially in the same manner as conducted by the State with respect to state cigarette taxes under SDCL Chapter 10-50. The agreement also may provide for the retention by the State of a collection fee not to exceed 1% of the total taxes collected pursuant to such agreement, and for the retention by the State of an additional portion of such taxes collected, in lieu of the collection of taxes under SDCL 10-50 on activities within the Reservation, as agreed upon the Tax Commission and the Department. So long as such agreement remains in effect, stamps of the State evidencing payment of the tax imposed by Section 902 of this Chapter shall constitute the stamps required by Section 903 of this Chapter.

(History, Ordinance 2013-03, added)