47.01.010 Purpose of Code

The purpose of this Severance Tax Code is as follows:

(a) To impose a tax upon the severance of non-renewable energy minerals from tribal trust lands, tribally owned fee lands, and allotted or restricted lands within the Territory and jurisdiction of the Tribe is defined in Article II, Section 2, Jurisdiction, of the Turtle Mountain Band of Chippewa Indians Constitution;

(b) To provide to the Tribe a source of revenue which can help sustain the economic viability of the Tribe following the severance, depletion or exhaustion of minerals from lands within the jurisdiction of the Tribe;