41.01.050 Refund to Tribe or Political Subdivision

When any construction, reconstruction, or maintenance of a public road, highway, street, or airport is undertaken by the tribe or any political subdivision of the tribe and where public funds of the tribe or any political subdivision are directly used for the purchasing of motor vehicle fuel to be used in publicly owned vehicles for such construction, reconstruction, or maintenance, such motor vehicle fuel is subject to a refund of the tax paid on the fuel as provided for in this chapter and under the same terms and conditions except as stated.