ND SB2377

Governor may enter separate state-tribal agreements with Five Affiliated Tribes (Three Affiliated Tribes of Fort Berthold Reservation, Sisseton-Wahpeton Oyate of Lake Traverse Reservation, Standing Rock Sioux Tribe, Spirit Lake Tribe, and Turtle Mountain Band of Chippewa Indians) to administer alcoholic beverages wholesale taxes and gross receipts taxes within reservation boundaries.

Tax revenue allocation changed from per capita calculation based on enrolled tribal membership to an 80-20 split, with 80 percent allocated to the tribe and 20 percent to the state for transactions occurring within the reservation.

All state-tribal agreements must include provisions establishing that neither party forfeits legal rights, recognizing sovereign rights of both parties, requiring only one tax payment per taxpayer, and allowing either party to terminate the agreement with or without cause.

Venue for disputes between tribes and state is the federal district court for the western division of North Dakota, with binding arbitration available per agreement terms; disputes over state jurisdiction to impose taxes are excluded from arbitration.

Agreements may begin no sooner than the first day of a calendar quarter at least 90 days after being signed, with tribes and state providing initial population data at least 60 days before the effective date.