63.04.020 Cigars and Pipe Tobacco – Tribal Excise Fee on Wholesale Purchase Price – Other Tobacco Products – Tribal Excise Fee on Weight- Penalty - Reports - Collection - Allocation of Revenue

(a) There is hereby levied and assessed upon all cigars and pipe tobacco sold to any person within the territory and jurisdiction of the Tribe an excise fee at the rate of twenty-eight percent of the wholesale purchase price at which such cigars and pipe tobacco are purchased by distributors. For the purposes of this section, the term "wholesale purchase price" shall mean the established price for which a manufacturer sells cigars or pipe tobacco to a distributor exclusive of any discount or other reduction.

(b) There is levied and assessed upon all other tobacco products sold to any person within the territory and jurisdiction of the Tribe an excise fee at the following rates:

(1) Upon each can or package of snuff, sixty cents per ounce and a proportionate fee at the like rate on all fractional parts of an ounce.

(2) On chewing tobacco, sixteen cents per ounce and a proportionate fee at the like rate on all fractional parts of an ounce.

For purposes of this subsection, the fee on other tobacco products is computed based on the net weight as listed by the manufacturer.

(c) Any person failing to file any prescribed form or return or to pay any fee within the time required or permitted by this section is subject to a penalty of five percent of the amount of fee due or five dollars, whichever is greater, plus interest of one percent of the fee per month or fraction of a month of delay except the first month after the return or the fee became due. The Tax Commissioner, if satisfied that the delay was excusable, may waive all or any part of the penalty. The penalty must be paid to the tribe and disposed of in the same manner as are other receipts under this title.