Inside Tribal and Trust Lands Sample Clauses

Inside Tribal and Trust Lands a. In those instances where the Tribe has not enacted its own sales tax on transactions occurring within Tribal and Trust Lands, the Tribe, Tribal Members, and Tribal Entities operating as retailers within Tribal and Trust Lands shall collect and remit State sales tax or use tax, as applicable, in accordance with State procedures generally applicable to retail sellers on a special form prescribed by the State. The Department shall not later than 45 days after the close of the calendar quarter or the receipt of all of the prescribed returns, whichever is later, review the information received and send a check to the Tribe together with a schedule showing the calculation of the amount paid to the Tribe pursuant to § III(B)(2) of this Agreement. The State shall pay interest at the statutory rate applicable for refunds not paid as of the 45th day following the later of the end of the calendar quarter or the receipt of all of the prescribed returns.
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