63.04.030 Deduction to Reimburse Licensed Distributor for Administrative Expenses

(a) A licensed distributor who pays the fees due under this title within the time limitations prescribed may deduct and retain one and one-half percent of the fees due to reimburse the distributor for expenses incurred in keeping records, preparing and filing returns, remitting the fee, and supplying information requested by the tax commissioner.

(b) The total deduction allowed by this section may not exceed one hundred dollars per month for each tribally-licensed distributor.