63.05.010 Consumer's Use Fee - Cigarettes - Reports - Remittances

(a) A tribal fee is hereby imposed upon the use or storage by consumers of cigarettes on within the territory and jurisdiction by enrolled members of the Turtle Mountain Band of Chippewa Indians, and upon such consumers, at the following rates:

(1) On cigarettes weighing not more than three pounds [1360.78 grams] per thousand, five cents (5c) on each package.

(2) On cigarettes weighing more than three pounds [1360.78 grams] per thousand, five cents (5c) on each package.

(b) This fee does not apply if the fee imposed by Section 63.02.010 has been paid.

(c) On or before the tenth day of each calendar quarter, every consumer who during the preceding calendar quarter has acquired title or possession of cigarettes for use or storage within the territory and jurisdiction, upon which cigarettes the fee imposed by Section 63.02.010 has not been paid, shall file a return with the Tax Commissioner showing the quantity of cigarettes so acquired. The return must be made upon a form furnished and prescribed by the Tax Commissioner and must contain such other information as the Tax Commissioner may require. The return must be accompanied by a remittance for the full unpaid fee liability shown by it.

(d) As soon as practicable after any return is filed, the Tax Commissioner shall examine the return and correct it, if necessary, according to the Tax Commissioner's best judgment and information.

(e) In case any consumer required to pay the tribal fee levied by this section fails to file a return or remit the fee as herein required, the state Tax Commissioner has the authority to make an assessment of the tribal fee against the consumer according to the state tax commissioner's best judgment and information.

(f) All of the provisions of this title relating to corrections of returns, deficiency assessments, protests thereto, hearings thereon, interest and penalties, and collections of fees are applicable to consumers under this section in like manner as though set out in full herein.