63.05.020 Consumer's Use Fee - Cigars, Pipe Tobacco, and Other Tobacco Products - Reports - Remittances

(a) A tribal fee is imposed upon the use or storage by enrolled members of the Turtle Mountain Band of Chippewa Indians who are consumers of cigars, pipe tobacco, and other tobacco products within the territory and jurisdiction, and upon those consumers, at the rates indicated in Section 63.04.020

(b) This fee does not apply if the fee imposed by Section 63.04.020 or 63.0404 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 to or possession of cigars, pipe tobacco, or other tobacco products for use or storage within the territory and jurisdiction, upon which products the tribal fee imposed by either Section 63.04.020 or Section 63.04.040 has not been paid, shall file a return with the Tax Commissioner showing the quantity of such products so acquired. For sales of other tobacco products, the return must also include the net weight in ounces, as listed by the manufacturer. The return must be made upon a form furnished and prescribed by the Tax Commissioner and must contain such other information as 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) If any consumer required to pay the tribal fee levied by this section fails to file a return or remit the fee as required, the Tax Commissioner shall make an assessment of the tribal fee against the consumer according to the Tax Commissioner's best judgment and information.

(f) All of the provisions of this title relating to corrections of returns, deficiency assessments, protests, hearings, interest and penalties, and collections of fees apply to consumers under this section.