| Chapter |
Section
|
| 1.
General Provisions |
1
|
| 2.
Commissioner of Finance |
101
|
| 3.
Tobacco Excise Taxes |
201
|
| 4.
Gasoline and Petroleum Products Excise Tax |
301
|
| 5.
Motor Vehicle Excise Tax |
401
|
| 6.
Sales and Use Taxes |
501
|
| 7.
Public Service Contracts Occupation Tax |
601
|
| 8.
Personal Income Tax |
701
|
| 9.
Estate |
801
|
CHAPTER
1
GENERAL PROVISIONS
Section
1. Findings and determinations.
Historical
and Statutory Notes
Band Statute 1081-MLC-26 provides:
Preamble
"It
is enacted by the Band Assembly of the Mille Lacs Band of Chippewa Indians
for the purpose of dispute resolution with the Minnesota Department
of Revenue.
'Section 1 . Finding and Statement of Purpose. On April 14. 1978, the
Mille Lacs Band and the Minnesota Department of Revenue ('Department')
entered into an agreement entitled 'Agreement Relating to the Refundment
of Sales and Use Taxes and Motor Vehicle Excise Taxes' ('Agreement').
"Section
1.01 . The Agreement purports to authorize the Department to collect
sales, use and motor vehicle excise taxes from Band members, and obligates
the Department to make refund payments to the Band.
"Section
1.02. Serious legal questions have been raised whether the Agreement
lawfully authorizes the collection of sales, use and motor vehicle excise
taxes from Band members.
"Section
1.03. Notwithstanding these legal questions, the Department has continued
to collect sales, use and motor vehicle excise taxes from Band members.
However, it has failed to make refund payments due to the Band under
the Agreement. The Department is currently in default on its obligations
in an amount believed to exceed One Hundred Thousand Dollars ($100,000.00).
"Section
1.04. The Department claims approximately Twenty-seven Thousand Dollars
($27,000.00) from the Band in back taxes, interest, and penalties arising
from the Band's operation of the 'Drift Inn.' The Band disputes both
the application of the Agreement to purchases made from the Band itself
and the amount claimed by the Department in connection with the 'Drift
Inn.'
'Section 1.05. This statute is enacted to supply the necessary legal
authority for the collection of sales, use and motor vehicle excise
taxes from Band members, and to resolve the current dispute with the
Department over the refund payments that it has failed to make.
"Section
2. Tax Imposed. Subject to the provisions of Section 3 of this statute,
a tax equivalent to the tax imposed by Minnesota Statutes, Chapters
297A and 297B is hereby imposed on all sales made on the Mille Lacs
Reservation to members of the Mille Lacs Band in the same manner and
to the same extent imposed by Chapters 297A and 297B. The tax imposed
by this statute shall be collected by all vendors on the Reservation
and remitted to the Department in the same manner as required under
Chapters 297A and 297B, and such vendors shall be subject to the same
penalties, interest and enforcement provisions as set forth in Chapters
297A and 297B.
"Section
3. Effect of Statute Conditioned on Certification by the Solicitor General.
This statute shall become effective only upon certification by the Solicitor
General of performance by the Department of its obligations under the
Agreement.
"Section
3.01 . 'Performance by the Department of its obligations under the Agreement
shall mean that the Department: (a) makes payment of all refund payments
due under the Agreement less a reasonable amount to be withheld pending
resolution of the amount due in connection with the 'Drift Inn'; (b)
states in writing that the retention of funds equivalent to the amount
due in connection with the 'Drift Inn' shall be in full and final settlement
of all claims against the Band arising under the Agreement on or before
the date of enactment of this statute; and (c) pledges in writing the
Department's support for legislation at payment of interest on refund
payments that were withheld by the Department.
"Section
3.02. The Solicitor General shall certify the Department's performance
or non-performance of its obligations under the Agreement of the Band
Assembly and Chief Executive on or before December 21, 1984. In the
event of a certificate of nonperformance, this statute shall be null
and void.
"Section
4. Termination. In the event the Agreement is terminated by the Band
or the Department, this statute shall be null and void as of the date
of such termination."
The Preamble of Band Statute 1085-MLC-30-39 provides:
"It
is enacted, a code for the imposition of general sales and excise taxes
on territories governed by the Non-Removable Mille Lacs Band of Chippewa
Indians. The imposition of excise taxes on the sale, use, consumption,
handling, possession and distribution of cigarettes, general sales,
gasoline and petroleum products excise tax along with income tax, estate
tax, and occupation tax and employment rights provisions for Indians
on lands under the jurisdiction of the Non-Removable Mille Lacs Band
of Chippewa Indians for the expressed purpose of preemption of any applicable
taxes imposed pursuant to Minnesota Statutes, Chapter 270-298 on transactions
involving the Band and its members of any constituent Band of the Non-Removable
Mille Lac Band of Chippewa Indians; and, for other expressed and related
purposes vital to the economic affairs and sovereignty of the Non-Removable
Mille Lacs Band of Chippewa Indians."
Cross
References
Housing authority, property exempt from taxes, see 12
MLBSA § 29.
Procurement, exemption from state and local taxes, see 7
MLBSA § 47.
§1. Findings and determinations
(a)
The Band Assembly hereby finds that the agreement relating to the
refundment of sales and use taxes and motor vehicle excise taxes which
purports to grant continuing authority to the state of Minnesota to
collect taxes from members of any constituent Band of the Non-Removable
Mille Lacs Band of Chippewa Indians, absent the consent of the Congress
of the United States and the consent of each constituent Band of the
Non-Removable Mille Lacs Band of Chippewa Indians pursuant to 25 U.S.C.
1322 and 1326 was ultra vires, to each party; and, that the Solicitor
General properly declared such agreement null and void.
(b)
The Band Assembly hereby finds that the state of Minnesota was officially
notified that the agreements on cigarette and alcoholic beverages
and petroleum products taxes are terminated effective January 30,
1985.
(c)
The Band Assembly hereby finds and determines that the imposition
of an excise tax on the gross receipts from sales at retail establishments
under the jurisdiction of the Mille Lacs Band of Chippewa Indians-Corporate
Commission is an effective way to regulate commercial activity in
this area; and, that such regulations is vital to the economic security,
political integrity and general welfare of the constituent Bands on
territories governed by the Non-Removable Mille Lacs Band of Chippewa
Indians. Any such tax, imposed herewith shall preempt any such similar
tax imposed by Minnesota Statutes.
(d)(1)
The Band Assembly hereby finds that the imposition of cigarette excise
tax on the sale, use, consumption, handling, possession and distribution
of cigarettes and tobacco products is an effective way to regulate
commercial activity in this area; and, that such regulation is vital
to the economic security, political integrity and general welfare
of the constituent Bands on territories governed by the Non-Removable
Mille Lacs Band of Chippewa Indians. Any such tax imposed herewith
shall preempt any such similar tax imposed by Minnesota Statutes.
(2)
The Band Assembly hereby finds that the Mille Lacs Band of Chippewa
Indians-Corporate Commission shall be the sole licensed distributor
of cigarette and tobacco products to members of any constituent
Band on territories under the jurisdiction of the Non-Removable
Mille Lacs Band of Chippewa Indians, and that the interests of the
Band for such a licensed and regulated commercial enterprise outweighs
any interest of the state of Minnesota that might exist in the unregulated
sale of such products within said territory by the Band.
(3)
The Band Assembly hereby finds that the sale of state tax-exempt
cigarette and tobacco products to non-Indians who enter lands under
the jurisdiction of the Non-Removable Mille Lacs Band of Chippewa
Indians is prohibited until such time as a government-to-government
agreement with the state of Minnesota is concluded which specifically
designates the Band as an agent of the state authorized to collect
and enforce the Minnesota cigarette excise tax pursuant to Chapter
297-Minnesota Statutes.
(4)
The Band Assembly hereby finds that the Mille Lacs Band of Chippewa
Indians-Corporate Commission shall generate revenues for the Non-Removable
Mille Lacs Band of Chippewa lndians through their licensed operation
of a cigarette and tobacco products enterprise at the wholesale
and retail levels without any loss of a competitive advantage with
respect to other businesses in the surrounding territories as a
result of any taxation mechanism imposed herewith.
(5)
The Band Assembly hereby finds that the provisions of this subsection
shall be liberally construed so as to be legally sufficient to preclude
any justifiable cause for the state of Minnesota and any of its
governmental entities or political subdivisions thereof, from any
action of seizure, as contraband, of unstamped cigarettes and/or
tobacco products traveling to the Mille Lacs Band of Chippewa Indians-Corporate
Commission from any out-of-state Indian entity under provisions
of the Buy Indian Act (25 U.S.C. 47).
(e)
The Band Assembly hereby finds and determines that the imposition
of an excise tax on all gasoline used in producing and generating
power from propelling motor vehicles used in the performance of official
Government functions and on all public service contracts whereby the
roads under the jurisdiction of the Non-Removable Mille Lacs Band
of Chippewa Indians shall be used, is an effective way to regulate
commercial activity in this area; and that such regulation is vital
to the economic security, political integrity and general welfare
of the constituent Bands on territories governed by the Non-Removable
Mille Lacs Band of Chippewa Indians. Any such tax imposed herewith
shall preempt any such similar tax imposed by Minnesota Statutes.
(f)
The Band Assembly hereby finds and determines that the imposition
of an excise tax on the purchase price of any motor vehicle purchased
or acquired either in or outside of territories under the jurisdiction
of the Non-Removable Mille Lacs Band of Chippewa Indians, which is
required to be registered under the laws of the Non-Removable Mille
Lacs Band of Chippewa Indians, is an effective way to regulate commercial
activity in this area; and, that such regulation is vital to the economic
security, political integrity and general welfare of the constituent
Bands on territories governed by the Non-Removable Mille Lacs Band
of Chippewa Indians. Any such tax imposed herewith shall preempt any
such tax imposed by Minnesota Statutes.
(g)
The Band Assembly hereby finds and determines that the imposition
of an annual income tax on those persons who earn income from the
Non-Removable Mille Lacs Band of Chippewa Indians and any of its political
sub-divisions or entities is an effective way to fulfill the general
public policy of the Band and that such an imposition of said taxes
is vital to the economic security, political integrity and general
welfare of the constituent Bands on territories governed by the Non-Removable
Mille Lacs Band of Chippewa Indians. Any such tax imposed herewith
shall preempt any such similar tax imposed by Minnesota Statutes.
(h)
The Band Assembly hereby finds and determines that the imposition
of an estate tax upon the transfer of estates of decedents, is an
effective way to regulate estate transfers; and, that such regulation
is vital to the economic security, political integrity and general
welfare of the constituent Bands on territories governed by the Non-Removable
Mille Lacs Band of Chippewa Indians. Any such tax imposed herewith
shall preempt any such similar tax imposed by Minnesota Statutes.
(i)
The Band Assembly hereby declares that the inherent sovereign right
to tax shall never be surrendered, suspended or contracted away. Taxes
shall be uniform upon the same class of subjects and shall be levied
and collected for public purposes.
(j)
The Band Assembly hereby declares that the intent and purposes
of this title and 18 MLBSA § 401
et seq. is to obtain and retain forever the sovereign rights of the
people who comprise the constituent Bands of the Non-Removable Mille
Lacs Band of Chippewa Indians to be free from all taxation imposed
by the state of Minnesota and any of its political subdivisions by
the imposition of like taxes to support government services for the
people and by the people, and the same shall be liberally construed
to effect this purpose. Nothing herein shall be construed as a waiver
of sovereign immunity by the Non-Removable Mille Lacs Band of Chippewa
Indians in any court of competent jurisdiction with the exception
of limited waivers to the Court of Central Jurisdiction authorized
herewith.
(k)
The Band Assembly hereby finds and declares that the Solicitor General
in and for the Non-Removable Mille Lacs Band of Chippewa Indians shall
have an obligation and duty to represent the interests of the Commissioner
of Finance in any matter before the Court of Central Jurisdiction
that arises from any provision of this title or 18
MLBSA § 401 et seq. He shall represent the Commissioner in
any cause of action where the performance of the Commissioner's official
government function is called into question or where any judgment
would expend itself on the property of the Non-Removable Mille Lacs
Band of Chippewa Indians. It is hereby enacted into law.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 1
Band Statute 1085-MLC-30 § 1.10 provides:
"The
findings and determinations of Section 1-1.09 shall apply as findings
and determinations for Chapters 30-39 inclusive in their individual
and collective application to any interpretation of this Band statute.
Therefore, it is hereby declared that only one Band statute citation
be used to refer to the provisions of Chapters 30-39 in all sections
thereof."
Cross
References
Licensure
of tobacco products distributor, see 22 MLBSA §211.
Tobacco excise taxes, unlawful activity, see 22 MLBSA §
216.
CHAPTER
2
COMMISSIONER OF FINANCE
Section
101. Reservation of right.
102. Creation and term of office of commissioner of finance.
103. Seal.
104. General powers and duties of the commissioner of finance.
105. Revenue Division.
106. Uniform system of records and accounting.
107. Prohibition of automatic fund transfers of tax revenue.
108. Emergency expenditure of unauthorized funds.
109. Balanced budget.
110. Prohibition against any pledge of taxation revenue uncollected.
111. Use of information.
112. Service of notice by mail.
113. Court of Central Jurisdiction-judicial review.
114. Relief.
Historical
and Statutory Notes
The Section
of Finding and Determinations of Band Statute 1085-MLC-37 provides:
"The
Findings and Determinations of the Band Assembly enacted in Band Statute
1085-MLC-30, Section 1-1.11 [22 MLBSA §1] are
reenacted and applicable provisions of law for each Chapter of law entitled
'Band Statute 1085-MLC-'31-39'. The designation '31-39' de notes only
various chapter numbers of the same Band Statute which are established
as the Public Taxation Policy of the Non-Removable Mille Lacs Band of
Chippewa Indians."
Band Statute
1085-MLC-37, § 76 provides:
"Section
76. Severability. If any provisions of this Chapter, or the application
thereof, to any person, business, corporation or state government, or
any political sub-division or circumstance is held invalid, the invalidity
shall not affect other provisions or applications of this Chapter which
can be given effect without the invalid provisions, or application and
to this end the provisions of this Chapter are declared severable."
§ 101. Reservation of right
The Band Assembly hereby fully reserves the right to alter, amend or
repeal the provisions of this chapter, and all rights and privileges
granted or extended hereunder, shall be subject to such reserved right.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-37, § 77.
§ 102. Creation and term of office of commissioner
of finance
(a)
There is hereby created an appointed position to be known as the Commissioner
of Finance. The Commissioner of Finance shall be nominated from amongst
three names submitted by the Band Assembly to the Chief Executive.
The Chief Executive and Secretary of Treasury shall interview each
nominee and return to the Band Assembly within ten days of receipt
of the nominees of the Band Assembly, the name of three persons, one
of which to be confirmed as Commissioner of Finance. Each nominee
shall possess ability and experience in the area of accounting, finance
administration or in the area of tax administration. The Commissioner
of Finance shall be an appointee of the Non-Removable Mille Lacs Band
of Chippewa Indians with responsibility to all branches of Band government
in the area of budget and finance. He shall report and fulfill the
duties of his office upon direction from the Band Assembly. All such
direction to the Commissioner of Finance shall be promulgated pursuant
to "Special Revenue Resolution", which is herewith created. Each "Special
Revenue Resolution" shall contain the signatures of the Speaker of
the Assembly, two members of the Band Assembly and be concurred upon
by the Chief Executive.
(b)
The Commissioner of Finance shall serve a term of office to expire
April 30, 1 987. Henceforth, the term of office of the Commissioner
of Finance shall be four years. The nomination process established
in subsection (a) shall apply to all future nominees to this position.
All terms of office for the Commissioner of Finance shall commence
on May 1 in the applicable odd-year and expire on April 30 in the
applicable four year period.
(c)
The Commissioner of Finance shall have no authority to act beyond
April 30 of the year in which his term of office expires in the event
of his lack of confirmation to a successive term of office before
said date.
(d)
The Commissioner of Finance shall post a fidelity bond in favor of
the Non-Removable Mille Lacs Band of Chippewa Indians in an amount
satisfactory to the Band Assembly.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-37, § 66.
Band Statute 1141-MLC-2, § 10.10.
§ 103. Seal
The Commissioner of Finance shall direct the preparation of stationery
and have a seal engraved with the words, "Non-Removable Mille Lacs Band
of Chippewa Indians-Office of Management and Budget: Division of Revenue".
Such seal may be prepared and used to authenticate the official acts
of the Commissioner or any other members of this Division, but failure
to use such seal shall not invalidate any such acts.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 81.
§ 104. General powers and duties of the commissioner
of finance
It
shall be the duty of the Commissioner of Finance, and he shall have
following powers and duties:
(a)
The Commissioner of Finance shall be the chief administrative officer
of the Office of Management and Budget pursuant to the directives
of the Band Assembly.
(b) The Commissioner of Finance shall have and exercise general supervision
over the administration of this title pursuant to the jurisdiction
of the Non-Removable Mille Lacs Band of Chippewa Indians.
(c) The Commissioner of Finance shall confer with, advise and give
the necessary instructions and directions to the Mille Lacs Band of
Chippewa Indians-Corporate Commission in the implementation of this
title.
(d) The Commissioner of Finance shall direct proceedings, actions
and prosecutions to be instituted to enforce this title for failure
or negligence to comply with said provisions, and to cause complaints
to be made against any person for their removal from office for misconduct
or negligence of duty with respect to this title.
(e) The Commissioner of Finance shall have the power to require the
Solicitor General to assist the commencement of a prosecution in the
actions or proceedings for removal, forfeiture and punishment for
violations of the laws under the jurisdiction of the Non-Removable
Mille Lacs Band of Chippewa Indians, and to require the Solicitor
General to defend the Commissioner of Finance in any action brought
against him by any party.
(f) The
Commissioner of Finance shall have the power to require persons under
the jurisdiction of the Band to report information as to the collection
of taxes received and fees received from licenses, revenue and other
sources, and such other information as may be needed in the performance
of official duty.
(g) The
Commissioner of Finance shall have the power to require businesses
organized pursuant to 16 MLBSA § 1
et seq. and the Mille Lacs Band of Chippewa Indians Corporate Commission
to furnish information concerning their capital, funded or other debt,
current assets and liabilities, earnings, operating expenses, taxes
as well as all other statements now required by law for taxation Purposes.
(h) The Commissioner of Finance shall have the power to summon witnesses
to appear and give testimony and to produce books, records, papers
and documents relating to any tax matter which he may have authority
to investigate or determine.
(i) The Commissioner of Finance shall have the power to cause the
deposition of witnesses residing within or without the jurisdiction
of the Non-Removable Mille Lacs Band of Chippewa Indians, or absent
thereof, to be taken upon notice to the interested party, if any,
in like manner that deposition of witnesses are taken in civil actions
in the Court of Central Jurisdiction, in any matter which he may have
'authority to investigate or determine.
(j) The Commissioner of Finance shall have the power to investigate
the tax laws of other reservations, and to formulate and submit to
the Band Assembly such legislation as he may deem expedient to prevent
evasions of the tax laws of the Band.
(k)
The Commissioner of Finance shall consult and confer with the Band
Assembly and the Chief Executive upon the subject of taxation, the
administration of the laws, in regard thereto, and the progress of
the work of the Commissioner and to furnish the Band Assembly and
the Chief Executive from time to time, such assistance and information
as they may require relating to tax matters.
(l)
The Commissioner of Finance shall transmit to the Band Assembly and
Chief Executive, on or before the third Monday in November of
each year, a report for the preceding year, showing all revenues and
disbursements thereto, whether the budget of the Band government is
balanced thereto, and charts which show monthly revenues and disbursements
for the purpose of using said information as a planning tool. Said
reports shall also contain information as to the equity of taxes imposed,
certainty, convenience economy, stability of tax yield and
conservation of tax resources. He shall state in expressed terms whether
or not all taxes imposed are counterproductive to expressed public
policy of the Non-Removable Mille Lacs Band of Chippewa Indians and
all recommendations for any and all modifications thereto.
(m)
The Commissioner of Finance shall have the power to promulgate rules
and regulations through Commissioner's Order for the administration
and enforcement of the provisions of this title. Such rules and regulations
shall have the force and effect of law.
(n)
The Commissioner shall exercise and perform such further powers and
duties, as may be required, or imposed upon him pursuant to "Special
Revenue Resolution" as promulgated in 22 MLBSA §
102 only or that imposed by law.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 67. Band Statute 1141-MLC-2, §
10.09.
Cross
References
Commissioner's Orders, see 4 MLBSA §
7.
Education-related funds, responsibility of Office of Management and
Budget, see 9 MLBSA § 26.
§ 105. Revenue Division
Subject to the provisions of this chapter and 22 MLBSA
§ 104 provisions thereto, the Commissioner of Finance shall
have the power to organize a Revenue Division within the Office of Management
and Budget as he may deem necessary and expedient.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 69.
§ 106. Uniform system of records and accounting
The
Commissioner of Finance shall prescribe and establish a uniform system
of records and accounting for all revenues and disbursements, which
arise from this title. Additionally, he shall design a voucher system,
with a master voucher register, cash receipts journal and other applicable
and necessary accounting mechanisms that comprise a general books of
accounts.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 70.
§ 107. Prohibition of automatic fund transfers
of tax revenue
It shall be unlawful for the Commissioner of Finance or any other person
to authorize at any financial institution, where taxation revenue
of the Band is kept, the automatic fund transfer of any amounts of said
funds into said account, or from said account. All transactions involving
the disbursement of taxation revenue shall be pursuant to voucher and
written bank drafts or checks and all said disbursements shall conform
to that authorized by "Special Revenue Resolution."
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-37, § 71.
§ 108. Emergency expenditure of unauthorized funds
(a)
Notwithstanding 22 MLBSA §§ 102 and 107,
the Band Assembly hereby recognizes that there may be times when,
in the best interests of the Band and at only those times, a sufficient
number of signatories are not available to authorize a "Special Revenue
Resolution", and when the Commissioner of Finance does not possess
sufficient authority to expend taxation revenue, the Commissioner
of Finance is hereby authorized, upon receipt of a special dispensation
request of the Chief Executive or the Secretary of Treasury to expend
an amount of funds not to exceed five hundred dollars ($500.00) provided,
that the Commissioner prepare a "Special Revenue Resolution" and obtain
the signatures of all available authorized signatories prior to the
disbursement of amounts so authorized.
(b)
Upon the exercise of provisions of subsection (a), the Commissioner
of Finance shall appear before the Band Assembly at its next scheduled
session to obtain approval for any said authorized disbursement. The
provisions of subsection (a) shall not be exercised more than one
time per any calendar month.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-37, § 72.
§ 109. Balanced budget
The
Commissioner of Finance is hereby authorized and mandated to prepare
and maintain an annual budget for the Band government and under
no circumstances shall he authorize the expenditure of taxation revenue
beyond the amounts of taxation revenue received regardless of Band Assembly
approval of budgeted amounts prior thereto. A balanced governmental
budget from taxation revenue and other government sources on an annual
basis is hereby mandated.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 73.
Cross
References
Budget, see Const. Art. 6, § 1(1)).
§ 110. Prohibition against any pledge of taxation revenue uncollected
The Commissioner of Finance or any other person shall not pledge any
future taxation revenue as collateral for any governmental loan
at any financial institution. Any said pledge as collateral shall be
of no force and effect when entered into in violation of provisions
of this section.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-37, § 74.
§ 111. Use of information
Notwithstanding the provisions of any other chapter of this title, the
Commissioner of Finance may use any information in his possession, or
to which he has access, to insure equal and consistent application and
enforcement of all tax laws administered by him. This section shall
not be construed as granting the Commissioner of Finance any power to
release information under his direct control to any exterior person,
entity or government. All information collected shall be deemed highly
classified and confidential.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 79.
§ 112. Service of notice by mail
Notwithstanding any other law to the contrary, whenever the Commissioner
of Finance is required to serve notices by registered mail, he may,
at his discretion, make such service by regular mail retaining for his
records adequate proof of such service.
Historical and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 80.
§ 113. Court of Central Jurisdiction-judicial review
The Court of Central Jurisdiction is hereby granted subject matter
jurisdiction, which shall be exclusive, over any cause of action which
may arise from implementation of provisions of this chapter.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 78.
Cross
References
Subject matter
jurisdiction, Court of Central Jurisdiction, see 5
MLBSA §111.
§ 114. Relief
Any cause of action which arises pursuant to this chapter shall be
limited in relief to declaratory or injunctive measures and no damages,
monetary or otherwise, including but not limited to attorney fees, shall
be permitted.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-37, § 78.01.
CHAPTER
3
TOBACCO EXCISE TAXES
Section
201. Reservation of right.
202. Definitions.
203. Tax on sale of cigarettes.
204. Tax upon use or storage of cigarettes by consumers.
205. Tax on sale of tobacco products.
206. Tax upon use or storage of tobacco products.
207. Exemptions to taxes imposed upon storage.
208. Effect on other taxes and fees.
209. Legal incidence of taxes imposed.
210. Distribution of free sample packages.
211 . Licensure of distributor.
212. Records of distributor and retailers.
213. Payment of tax and filing of returns.
214. Contraband.
215. Limit on cigarette purchases.
216. Unlawful activity.
217. Enforcement.
218. Immunity from self-incrimination.
219. Revenue distribution.
220. Administrative expenses.
221. Court of Central Jurisdiction-judicial review.
222. Payment or bond prerequisite to suit.
223. Limited waiver of sovereign immunity.
Historical
and Statutory Notes
Band Statute
1085-MLC-30§18 provides:
"Section
18. Severability. If any provisions of this Chapter, or the application
thereof, to any person, business, corporation or circumstances is held
invalid, the invalidity shall not affect other provisions or application
of this Chapter which can be given effect without the invalid provisions
or application and to this end of the provisions of this Chapter are
declared severable."
§ 201. Reservation of right
The Band Assembly hereby fully reserves the right to alter, amend, or
increase or decrease taxes imposed herein, or repeal the several provisions
of this chapter, and all rights and privileges granted or extended hereunder
shall be subject to such reserved right.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 17.
§
202. Definitions
When used
in this chapter, unless the context clearly indicates otherwise, the
following terms shall have the meanings, respectively ascribed to them
in this section:
(a)
"Cigarettes" means any roll for smoking made wholly or in part of
tobacco, and encased in any material except tobacco.
(b)
"Consumer" means any person who has title to or possession of cigarettes
in storage, for use of other consumption in this state.
(c)
"Distributor" means the Mille Lacs Band of Chippewa Indians-Corporate
Commission.
(d)
"Little Cigar" means any roll for smoking, made wholly or in part
of tobacco, which has a factory list price not exceeding $ 1 2 per
thousand, irrespective of size or shape and irrespective of whether
the tobacco is flavored, adulterated or mixed with any other ingredient
where such roll has a wrapper or cover made wholly or in part of tobacco,
and where such roll weighs not more than three pounds per thousand.
(e)
"Member" means any Indian person who resides on or otherwise enters
lands under the jurisdiction of the Non-Removable Mille Lacs Band
of Chippewa Indians, who is recognized by the governing entities of
the Band as an enrolled member in any status who is eligible for government
services and participating in activities of the Band.
(f)
"Non-member" means any person who is not recognized as an enrolled
member of the Band and who is not eligible to participate in government
services or activities restricted to members only.
(g)
"Person" means any individual, firm, association, partnership, joint
stock company, joint adventure, corporation, trustee, agency or receiver,
or any legal representative of any of the foregoing.
(h)
"Place of business" means any place where cigarettes are sold or where
cigarettes are manufactured, stored, or kept for the purpose of sale
or consumption, including any vessel, vehicle, airplane, train or
vending machine.
(i)
"Retailer-Vendor" means any licensed business entity of the Corporate
Commission.
(j)
"Rights Protection Fund" means the exterior legal contract between
the Band and Ziontz, Pirtle, Morisset, Ernstoff and Chestnut.
(k)
"Sale" means any transfer, exchange, or barter, in any manner or by
any means whatsoever, for a consideration, and includes and means
all sales made by any person. It includes a gift by a person engaged
in the business of selling cigarettes, for advertising, as a means
of evading 22 MLBSA § 216(f), or for any other
purpose whatsoever.
(l)
"Stamp" means the adhesive stamp supplied by the revenue commissioner
or the imprint made by a tax meter machine authorized by the commissioner.
(m)
"Storage" means any keeping or retention of cigarettes for use or
consumption in this state.
(n)
"Tobacco product" means cigars; little cigars as defined herein; che
roots; stogies; periques; granulated, plug, cut crimp cut, ready rubbed,
and other smoking tobacco; snuff; snuff flour; cavendish; plug and
twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse
scraps, clipping, cutting and sweepings of tobacco, and other kinds
and forms of tobacco, prepared in such manner as to be suitable for
chewing or smoking in a pipe or otherwise, or both for chewing and
smoking; but shall not include cigarettes as defined in this section.
(o)
"Use" means the exercise of any right or power incidental to the ownership
of cigarettes.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, §19.
Cross
References
Membership, see Const. Art. 2, § 1 et seq.
§ 203. Tax on sale of cigarettes
A tax is hereby imposed upon the sale of cigarettes on territories governed
by the Non-Removable Mille Lacs Band of Chippewa Indians or having cigarettes
in possession on territories governed by the Non-Removable Mille Lacs
Band of Chippewa Indians with the intent to sell and a tax upon the
Mille Lacs Band of Chippewa Indians-Corporate Commission as the licensed
distributor at the following rates:
(a)
The tax on cigarettes is hereby imposed in the amount of eighteen
cents per package of cigarettes.
(b)
The tax on long cigarettes per unit packages shall be eighteen cents
per package of cigarettes.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 2.
§ 204. Tax upon use or storage of cigarettes
by consumers
A tax is hereby imposed upon the use or storage by Indians who consume
cigarettes and who reside on lands under the jurisdiction of the Non-Removable
Mille Lacs Band of Chippewa Indians, and upon such consumers at the
following rates:
(a)
The tax on such cigarettes shall be eighteen cents on each such package
of cigarettes.
(b)
The tax on such cigarettes is hereby imposed in the amount of eighteen
cents per package of cigarettes.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 3.
§ 205. Tax on sale of tobacco products
A tax is hereby imposed upon all tobacco products in the territories
governed by the Non-Removable Mille Lacs Band of Chippewa Indians and
upon the Mille Lacs Band of Chippewa Indians - Corporate Commission,
as the sole licensed distributor of tobacco products at the rate of
twenty (20) percent of the wholesale sales price of such tobacco products,
except little cigars, which shall be taxed at the same rates as cigarettes.
Long grain and plug tobacco used for cultural purposes is hereby exempt
from taxes imposed herein.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 4.
§ 206. Tax upon use or storage of tobacco products
A tax is hereby imposed upon the use or storage by Indian consumers
of tobacco products on territories governed by the Non-Removable Mille
Lacs Band of Chippewa Indians, and upon such consumers, at a rate of
twenty (20) percent of the cost of such tobacco products, except little
cigars which shall be subject to the same rate of tax imposed on cigarettes
found in 22 MLBSA § 203 with the exception of
long grain and plug tobacco used for cultural purposes.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 4.01.
§ 207. Exemptions to taxes imposed upon storage
(a)
Except as otherwise provided in this chapter, any consumers who shall
store cigarettes or little cigars of two hundred (200) or less in
the possession of any one consumer, provided that such cigarettes
or little cigars were carried into lands under the jurisdiction of
the Non-Removable Mille Lacs Band of Chippewa Indians by such consumers.
(b)
The tax shall not apply to the storage of tobacco products in quantities
of:
(1)
Not more than fifty (50) cigars;
(2)
Not more than ten (10) ounces of snuff or snuff powder.
(3)
Not more than one pound of smoking or chewing tobacco or other tobacco
products not specifically mentioned herein, in the possession of
any one consumer.
Historical and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 5.
§ 208. Effect on other taxes and fees
The tax imposed by this chapter shall be in addition to any and all
other taxes or license fees now or hereafter imposed.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 5.014.
§ 209. Legal incidence of taxes imposed
(a)
The legal incidence of the Non-Removable Mille Lacs Band of Chippewa
Indians cigarette and tobacco products excise tax on the sale, use,
consumption, handling, possession and distribution of said products
shall be placed on the Mille Lacs Band of Chippewa Indians-Corporate
Commission, as the sole licensed distributor who will first sell,
use, consume, handle, possess and distribute the cigarette and tobacco
products. As the first taxable event, the Commission as an Indian
retailer upon whom the tax imposed by Minnesota Statutes Chapter 297
cannot be legally imposed as it is herewith preempted by this chapter
of the law of the Non-Removable Mille Lacs Band of Chippewa Indians.
(b)
The Mille Lacs Band of Chippewa Indians-Corporate Commission may
shift the economic incidence of taxes imposed by this chapter to the
ultimate consumer and such a tax so shifted shall be considered as
consensual.
(c)
The tax imposed by this chapter shall not be construed as a cost of
doing business or an overhead expense by the Mille Lacs Band of Chippewa
Indians Corporate Commission.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, §§ 5.015, 6.
§ 210. Distribution of free sample packages
(a)
The Commissioner of Corporate Affairs may authorize distribution of
free packages of cigarettes by the Corporate Commission on the territories
under the jurisdiction of the Non-Removable Mille Lacs Band of Chippewa
Indians provided that monthly reports and payment of taxes as imposed
in 22 MLBSA § 203 shall be made
directly to the Commissioner of Finance in the manner and under the
terms provided for by him.
(b)
Any manufacturer is authorized to provide such packages that contain
not more than fifteen (15) cigarettes per package.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 7.
§ 211. Licensure of distributor
(a)
The Mille Lacs Band of Chippewa Indians-Corporate Commission shall
apply to the Band Assembly, upon the recommendation of the Chief Executive
no later than March 1, 1985 for a license to distribute to any business
entity of the Commission, cigarette and tobacco products for consumption
by any member of any constituent Band of the Non-Removable Mille Lacs
Band of Chippewa Indians or to any non-member pursuant to any agreement
authorized in 22 MLBSA § 1(d)(3).
(b)
The application for such a license shall be made on a form prescribed
by the Solicitor General and shall state the name and address of the
applicant, the names and addresses of the incorporators, the names
and addresses of officers, the address of its principal place of business,
the locations of business entity(s) where cigarette and tobacco products
will be sold and other such information as the Solicitor General may
prescribe.
(c)
The application for a distributors license shall be accompanied by
a fee of two hundred dollars and a corporate surety bond issued by
the Secretary of Treasury in the amount of one thousand dollars, conditioned
upon the true and faithful compliance by the licensee with all of
the provisions of this chapter. A separate application for license
as a retail vendor shall be made for each place of business authorized
pursuant to subsection (a), shall be accompanied by a fee of one hundred
dollars.
(d)
Any license issued pursuant to the provisions of subsection (a) shall
be valid for a period of one year from the date of issuance. Renewal
license shall be issued, founded upon faithful compliance with the
provisions of this Chapter and a fee of one hundred dollars for the
distributors license and fifty dollars for the retailers license.
(e)
Each license shall be prominently displayed on the premises covered
by the license. No license shall be transferable to any other person
or entity.
(f)
The Solicitor General, upon probable cause, may revoke, cancel or
suspend the license of the distributor or any retailer for violations
of provisions of 22 MLBSA §§ 212 to 214
and 216 to 218, or any other
law applicable to the sale of tobacco products. No license shall be
revoked or canceled except after notice and hearing as provided in
22 MLBSA §§217 and 218.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 8.
§
212. Records of distributor and retailers
(a)
Every distributor and retailer of cigarette and tobacco products,
at its licensed place of business shall keep accurate records for
that place of business including itemized invoices of cigarettes held,
purchased, brought in, all sales of cigarettes made to the retailers
and ultimate member consumers. When the distributor sells cigarettes
to any member consumer at its licensed address, an invoice of those
sales shall be required. The distributor is also required to itemized
invoices of its sales to retail vendors. All records, books and other
pertinent papers and documents relating to the purchase, sale or disposition
of cigarettes shall be preserved for a period of one year after the
date of the document or record entry. All records, books and other
pertinent papers and documents relating to the purchase, sale or disposition
of cigarettes shall be classified and confidential property of the
Non-Removable Mille Lacs Band of Chippewa Indians, and shall not be
open to inspection by any person or state governmental entity exterior
to the jurisdiction of the Non-Removable Mille Lacs Band of Chippewa
Indians. All such documents shall be deemed classified and restricted
to a cause-to-know-basis for those persons subject to interior jurisdiction;
and, the Court of Central Jurisdiction shall be bound thereby.
(b)
At any time during normal business hours the Commissioner of Finance,
or his duly authorized agents, may enter any retail business of the
Corporate Commission, without a search warrant and inspect the premises,
the records required to be kept under subsection (a) and the packages
of cigarettes to determine whether or not all the provisions of this
chapter are being fully complied with. Any interference, deception,
hindrance or denial of free access in making such examination shall
result in the immediate suspension of any license and legal action
to revoke said license.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 9.
§ 213. Payment of tax and filing of returns
(a)
On or before the twenty-first day of each month, the retailers shall
file a return with the Commissioner of Finance showing the sale price,
the quantity of cigarette and tobacco products sold during the previous
month, the quantity of cigarettes and tobacco products in inventory
and other information deemed necessary on a form prescribed by the
Commissioner of Finance. The return shall be accompanied by a certification,
under penalty of perjury, that the information contained is true and
correct. The provisions of this subsection and subsection (d) shall
be applicable provisions to the filing of returns and payment of taxes
levied in all the chapters of this title, unless expressly superseded
or contrary to existing language within each chapter. The return shall
be accompanied by a remittance for the full unpaid tax liability shown
by it.
(b)
On the twenty-first day of each month, the distributor shall file
a return with the Commissioner of Finance showing the quantity of
cigarette and tobacco products brought into the territories under
the jurisdiction of the Non-Removable Mille Lacs Band of Chippewa
Indians, the quantity of said products assigned to the retailers,
the quantity of said products held in inventory on a form prescribed
by the Commissioner of Finance. The return shall be accompanied by
a remittance for the full unpaid tax liability shown by it. The return
shall also contain a statement that the information provided is true
and correct under penalty of perjury and be signed by the Commissioner
of Corporate Affairs.
(c)
All returns, together with any corrections according to the best judgment
and information of the Commissioner of Finance, shall be prima facie
evidence of the correctness of the amount of tax due, as shown therein.
(d)
All returns which are late and payments of taxes which are due pursuant
to time specified in subsection (b) shall be liable for penalty of
ten percent per month on the tax found due. In addition a penalty
of $10.00 for the first month (28 days) plus $5.00 for each month
thereafter until the maximum penalty of $25.00 is reached. If it is
found that a false and fraudulent return has been filed or filed late
with intent to evade the taxes imposed in 22 MLBSA
§ 203, 204, 205 or
206, the offense shall be subject to criminal prosecution
and civil liability.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 10.
§ 214. Contraband
(a)
All packages of cigarettes which are sold to members by the distributor
and/or any authorized retailer which contain stamps affixed to them
pursuant to Minnesota Statutes-Chapter 297.01-297.13 shall be deemed
as contraband and seized with or without process and shall be subject
to forfeiture.
(b)
Any device for the vending of cigarettes to members which contain
stamps authorized pursuant to Minnesota Statutes-Chapter 297.01-297.13
shall be deemed as contraband and seized with or without process and
shall be subject to forfeiture.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, §11.
§ 215. Limit on cigarette purchases
No member shall purchase more than five (5) cartons of cigarettes from
any licensed retailer or the distributor during one calendar day.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, §7.02.
§ 216. Unlawful activity
(a)
Any person, who is required to keep records or to make returns who
shall falsify or fail to keep such records or falsify or fail to make
such returns, shall be deemed guilty of falsification of records,
and upon conviction thereof, shall be fined up to five hundred dollars,
and/or sentenced to labor not to exceed 180 days.
(b)
Any person other than a licensed distributor and/or retailer, who
shall sell, offer to sell or have in his/her possession with intent
to sell or offer for sale any cigarettes or tobacco products, shall
be deemed guilty of unlawful possession, and upon conviction thereof,
shall be sentenced to labor not to exceed 180 days, and/or a fine
not to exceed five hundred dollars.
(c)
Any person, who shall refuse to permit the examination of records
by authorized officials of the Band or shall interfere with the performance
of official duty, shall be deemed guilty of obstruction of government
function, and upon conviction thereof, shall be sentenced to labor,
not to exceed 180 days, and/or a fine not to exceed five hundred dollars.
(d)
Any person other than an authorized representative of the distributor
or retailer, who shall possess, receive or transport more than two
thousand cigarettes shall be deemed guilty of an unlawful possession
of contraband, and upon conviction thereof, shall be sentenced to
labor not to exceed 180 days, forfeiture of said contraband, and/or
a fine not to exceed five hundred dollars.
(e)
Any authorized representative of the distributor or retailer, who
shall offer for sale or who shall sell any cigarettes or tobacco products
to a non-member of the Non-Removable Mille Lacs Band of Chippewa Indians
absent provisions authorized by 22 MLBSA § 1(d)(3)
shall be deemed guilty of an illegal sale of contraband, and upon
conviction thereof, shall be sentenced to labor not to exceed 180
days, and/or a fine not to exceed five hundred dollars.
(f)
Any person, who in any manner attempts to evade or who aids or abets
in the evasion or attempted evasion of any provisions of this chapter,
shall be deemed guilty of evasion, and upon conviction thereof, shall
be sentenced to labor not to exceed 180 days, and/or a fine not to
exceed five hundred dollars.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § I 2.
§ 217. Enforcement
The Commissioner of Finance shall enforce all provisions of this chapter.
He may prescribe all rules and regulations consistent with the provisions
of this chapter through Commissioner's Orders. He may call upon the
Solicitor General or any Band law enforcement officer to aid him in
the performance of his duties. He may appoint such employees of the
Non-Removable Mille Lacs Band of Chippewa Indians as may be required
to administer the provisions of this chapter. He may bring injunction
proceedings against the distributor or any licensed retailer from acting
in a manner inconsistent with the provisions of this chapter.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 13.
§ 218. Immunity from self-incrimination
No person shall be excused from testifying or from producing, pursuant
to a subpoena, any books, papers, records or memoranda in any investigation,
upon the grounds that the testimony or evidence, documentary or otherwise,
may tend to incriminate him or subject him to criminal prosecution.
Any person, who shall testify, shall receive immunity from such prosecution
provided that the testimony under oath be the truth, pursuant to the
lawful subpoena. No person shall be exempt from prosecution and punishment
for perjury committed in so testifying.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 1302.
Cross
References
Self-incrimination, see 1 MLBSA §
4.
§ 219. Revenue, distribution
(a)
All revenues derived from taxes, penalties and interest from this
Chapter shall be deposited in a trust fund account in the name of
the 'Non-Removable Mille Lacs Band of Chippewa Indians: Taxation Revenue
Account' and not be distributed except upon formal Revenue Resolution
of the Band Assembly so directing disbursement.
(b)
The Band Assembly hereby declares that the revenues from cigarette
and tobacco products taxes shall be distributed to the Rights Protection
Fund. Notwithstanding subsection (a), any expenditure of said funds
for purposes other than exterior legal funding purposes shall require
a Revenue Resolution of the Band Assembly.
(c)
It shall be unlawful to disburse any revenues from cigarette and tobacco
products to any elected or appointed person, or employee of the Non-Removable
Mille Lacs Band of Chippewa Indians, or of any entity of the Band
or for any purpose inconsistent with subsection (b).
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 14.
§ 220. Administrative expenses
In
no event, shall the expenses of administration of the provisions of
this chapter exceed five percent of the gross receipts of the taxes
imposed herein.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 13.01.
§ 221. Court of Central Jurisdiction-judicial
review
The Court of Central Jurisdiction is hereby granted exclusive subject
matter jurisdiction over any cause of action which may arise from the
implementation of provisions of this chapter.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 15.
§ 222. Payment or bond prerequisite to suit
Any person, who shall have a cause of action arising from any provisions
of this chapter, may petition the Court only upon first payment of any
tax due or the posting of a bond in the amount due in favor of the Taxation
Revenue Account as a means that he/she intends to pay the tax if the
Court so requires.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-30, § 15.01.
§ 223. Limited waiver of sovereign immunity
(a)
The Band Assembly hereby waives sovereign immunity to be sued only
in the Court of Central Jurisdiction in any seizure of property matter
pursuant to provisions of this chapter. However, any such action shall
only be directed against the Commissioner of Finance, in his/her official
capacity in order to challenge any seizure action.
(b)
Any said limited waiver of sovereign immunity shall be valid only
in the Court of Central Jurisdiction and subject to further limitations
in subsections (c) and (d).
(c)
Any and all seizure causes of action which arise pursuant to this
chapter shall be limited to actions against the Commissioner of Finance
in his official capacity for an order returning any seized goods.
(d) All
other causes of action which arise pursuant to this chapter shall
be limited in relief to declaratory or injunctive measures and no
damages, monetary or otherwise, including but not limited to attorney
fees shall be permitted.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-30, § 16.
CHAPTER
4
GASOLINE AND PETROLEUM PRODUCTS EXCISE TAX
Section
301. Reservation of right.
302. Definitions.
303. Imposition of gasoline excise tax.
304. Authorization for price bidding amongst retailers on lands exterior
to jurisdiction of Non-Removable Mille Lacs Band of Chippewa Indians.
305. Violations.
306. Official travel for government purposes utilizing personal vehicles.
307. Legal incidence.
308. Identification cards.
309. Offenses.
310. Enforcement.
311. Immunity from self-incrimination.
312. Revenue distribution.
313. Refunds to contractors.
314. Administrative expenses.
315. Court of Central Jurisdiction-judicial review.
316. Payment or bond as prerequisite to suit.
317. Limited waiver of sovereign immunity.
Historical
and Statutory Notes
The
Section of Finding and Determinations of Band Statute 1085-MLC-32 provides:
"The
Findings and Determinations of the Band Assembly enacted in Band Statute
1085-MLC-30, Section 1-1.11 [22 MLBSA § 1] are
reenacted and applicable provisions of law for each Chapter of law entitled
'Band Statute 1085-MLC-31-39'. The designation '3 1-39' de notes only
various chapter numbers of the same Band Statute which are established
as the Pub lic Taxation Policy of the Non-Removable Mille Lacs Band
of Chippewa Indians."
Band Statute 1085-MLC-32, § 43 provides:
"Section
43. Severability. If any provisions of this Chapter, or the application
thereof, to any person, business, corporation or circumstances is held
invalid, the invalidity shall not affect other provisions or application
of this chapter which can be given effect without the invalid provisions
or application and to this end of the provisions of this Chapter are
declared severable."
Cross
References
Native American
Veteran Direct Loan Program, unlawful detainer, see 12
MLBSA § 115 et seq.
Payment of tax and filing of returns, see 22 MLBSA §
213.
Residential heating fuels, exemption from sales tax, see 22
MLBSA § 507.
§ 301. Reservation of right
The Band Assembly hereby fully reserves the right to alter, amend,
or increase or decrease taxes imposed herein, or repeal the several provisions
of this chapter, and all rights and privileges granted or extended hereunder
shall be subject to such reserved right.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 42.
§ 302. Definitions
When used in this chapter, unless the context clearly indicates otherwise,
the following terms shall have the meanings, respectively, ascribed
to them in this section:
(a)
"Dealer" means any person, except a distributor, engaged in the business
of buying and selling gasoline and other petroleum products in this
state.
(b)
"For use in motor vehicle" means for use in producing or generating
power for propelling motor vehicles on the public highways of this
state or in machinery operated on the public highways of this state
for the purpose of constructing, reconstructing, or maintaining such
public highways. For purpose of this subsection "public highways"
shall include bridges.
(c)
"Gasoline" means all products commonly or commercially known or sold
as gasoline (including casing head and absorption or natural gas)
regardless of their classification or uses.
(d)
"Motor vehicle gasoline excise tax means the tax imposed on gasoline
used in producing and generating power for propelling motor vehicles
used on the public highways of this state.
(e)
"Person" means any individual, firm, trust, estate, partnership, association,
cooperative association, joint stock company or corporation, public
or private, or any representative appointed by order of any court.
(f)
"Petroleum Products" means gasoline and fuel oil.
Historical and Statutory Notes
Source: Band Statute 1085-MLC-32, § 45.
§ 303 . Imposition of gasoline excise tax
(a)
There is hereby imposed an excise tax of fifteen cents per gallon
on all gasoline and an excise tax of thirty cents per gallon on all
diesel fuel used in producing and generating power for propelling
all vehicles used for the lawful business of the Non-Removable Mille
Lacs Band of Chippewa Indians used on those roads under the jurisdiction
of the Non-Removable Mille Lacs Band of Chippewa Indians. Further,
said excise tax shall apply to gasoline and diesel fuel used in producing
and generating power for propelling all motor vehicles used in the
construction of new roads and the repair of existing roads pursuant
to any public service contract which benefits members of the Non-Removable
Mille Lacs Band of Chippewa Indians. Further, said excise tax shall
apply to gasoline used in producing and generating power for propelling
all motor vehicles owned by members of the Non-Removable Mille Lacs
Band of Chippewa Indians when purchased from a retail vendor organized
pursuant to 16 MLBSA § 1 et seq.
(b)
The Office of Management and Budget is hereby authorized and directed
to add fifteen cents to each gallon of gasoline purchased and thirty
cents to each gallon of diesel fuel purchased and five percent of
the gross receipts of petroleum products purchases to fulfill government
purposes and to forward such calculated amounts to a trust fund account
which is herewith created and entitled "Non-Removable Mille Lacs Band
of Chippewa Indians: Petroleum Products Revenue Account" within five
days after monthly payment to any authorized dealer for gasoline,
diesel and petroleum products purchases during the previous month.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, §§ 33.35.02.
§ 304. Authorization for price bidding amongst retailers on lands
exterior to jurisdiction of Non-Removable Mille Lacs Band of Chippewa
Indians
The Commissioner of Corporate Affairs is hereby authorized and directed
to publish a notice for bids from any gasoline dealer within a thirty
mile radius of any lands under the jurisdiction of the Band, for the
provisions of gasoline and diesel fuel at a negotiated price to all
vehicles used for the lawful business of the Non-Removable Mille Lacs
Band of Chippewa Indians, including all vehicles of any retail establishment
organized pursuant to Band Statute 1077-MLC-16 by March 1, 1985. The
Commissioner of Corporate Affairs is also authorized and directed to
negotiate an annual geographical agreement with the lowest geographical
bidder(s) to supply gasoline, diesel fuel and petroleum products to
all said vehicles pursuant to 22 MLBSA § 303
by March 15, 1985 with said contractual agreement to be ratified by
the Band Assembly, no later than March 20, 1985. Imposition of gasoline
excise taxes (22 MLBSA § 303) will not be effective
until the Commissioner of Corporate Affairs sets up the storage tanks
and publishes a notice for bids from any gasoline dealers within a thirty
mile radius of Band land.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 34.
Cross
References
Procurement, see 7 MLBSA § 1 et seq.
§ 305. Violations
(a) Any person, subject to the jurisdiction of the Non-Removable Mille
Lacs Band of Chippewa Indians, who shall operate any vehicle described
in 22 MLBSA § 303, who shall purchase gasoline
from any retail vendor to which no annual agreement is in force
and effect, shall be fully liable for payment of the amount purchased
from personal funds of said person; unless, prior written authorization
from the Commissioner of Finance is granted.
(b)
The Office of Management and Budget is hereby authorized to make an
automatic deduction from the wages of any person who is an employee,
upon receipt of proper notice from the Commissioner of Finance, that
a gasoline purchase violation has occurred.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-32, § 35.
§ 306. Official travel for government purposes utilizing personal
vehicles
(a)
Any person who shall operate a personal vehicle on any authorized
trip travel to fulfill government purposes, with said destination
and return to require one tankful of gasoline or less, shall purchase
gasoline only from an authorized dealer at the commencement of said
trip. The amount of gasoline purchased to be deducted from any trip
travel amount authorized pursuant to policy.
(b)
Any person who shall operate a personal vehicle on any authorized
trip travel to fulfill government purposes, with said destination
and return requires the purchase of gasoline at a dealer who is not
authorized, shall purchase such gasoline from travel funds received
and obtained a receipt from said dealer in the name of the Non-Removable
Mille Lacs Band of Chippewa Indians. All such receipts shall be submitted
on a monthly basis to the Commissioner of Revenue, state of Minnesota
for proper refund of unapplicable taxes.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-32, § 36.
§ 307. Legal incidence
The legal incidence of the Non-Removable Mille Lacs Band of Chippewa
Indians gasoline excise tax shall be placed upon each entity of the
Executive branch of government, all independent commissions and all
retail vendors licensed pursuant to 18 MLBSA
§101 et seq. With specific regard to personal motor vehicle
operated for personal use, the legal incidence of this tax shall not
be construed as falling upon any consumer in the event of an economic
shifting incidence authorized by the Mille Lacs Band of Chippewa Indians-Corporate
Commission.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-32, § 44.
§ 308. Identification cards
The Commissioner of Natural Resources is hereby authorized to design
and implement a system of Band government identification cards required
for the lawful performance of official government service and to promulgate
through Commissioner's Orders all regulatory mechanism for the prevention
of misuse and abuse of said system. This government identification system
shall be required for the lawful purchase of gasoline at any authorized
gasoline dealer.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 44.01.
§ 309. Offenses
(a)
Any person who knowing shall with authorization operate a personal
or Band owned and operated motor vehicle propelled with gasoline and
diesel fuel purchased for government use for non-governmental purposes
shall be deemed guilty of an unlawful use of government property,
and upon conviction thereof, shall be sentenced to pay a fine of one
hundred dollars.
(b)
Any person who shall knowingly purchase gasoline and diesel fuel from
an authorized dealer with the intent to operate such vehicle for non-government
purposes, shall be deemed guilty of theft, and upon conviction thereof,
shall be sentenced to liability for the debt and a fine of one hundred
dollars.
(c)
Any person who is required to keep records or to make returns who
shall falsify or fail to keep such records or falsify or fail to make
such returns, shall be deemed guilty of falsification of records,
and upon conviction thereof, shall be fined up to five hundred dollars,
and/or sentenced to labor not to exceed 180 days.
(d)
Any person, who shall refuse to permit the examination of records
by authorized officials of the Band or shall interfere with the performance
of official duty, shall be deemed guilty of obstruction of government
function, and upon conviction thereof, shall be sentenced to labor,
not to exceed 180 days, and/or a fine not to exceed five hundred dollars.
(e)
Any person, who in any manner attempts to evade or who aids or abets
in the evasion or attempted evasion of any provision of this chapter,
shall be deemed guilty of evasion, and upon conviction thereof, shall
be sentenced to labor not to exceed 180 days, and/or a fine not to
exceed five hundred dollars.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 37.
§ 310. Enforcement
The Commissioner of Finance shall enforce all provisions of this chapter.
He may prescribe all rules and regulations consistent with the provisions
of this Chapter through Commissioner's Orders. He may call upon the
Solicitor General or any Band law enforcement officer to aid him in
the performance of his duties. He may appoint such employees of the
Non-Removable Mille Lacs Band of Chippewa Indians as may be required
to administer the provisions of this chapter. He may bring injunction
proceedings against the distributor or any licensed retailer from acting
in a manner inconsistent with the provisions of this chapter.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 38.
§ 311. Immunity from self-incrimination
No person shall be excused from testifying or from producing, pursuant
to subpoena, any books, papers, records or memoranda in any investigation,
upon the grounds that the testimony or evidence, documentary or otherwise,
may tend to incriminate him or subject him to criminal prosecution.
Any person who shall testify shall receive immunity from such prosecution
provided that the testimony under oath be the truth, pursuant to a lawful
subpoena. No person shall be exempt from prosecution and punishment
for perjury committed in so testifying.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 38.02.
Cross
References
Self-incrimination, see 1 MLBSA §
4.
§ 312. Revenue distribution
All revenues derived from taxes, penalties and interest from this chapter
shall be deposited in a trust fund account in the name of "Non-Removable
Mille Lacs Band of Chippewa Indians: Taxation Revenue Account" and not
be distributed except upon formal Revenue Resolution of the Band Assembly
so directing disbursement.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-2, § 39.
§ 313. Refunds to contractors
The Commissioner of Finance is hereby authorized to refund to any public
service contractor one half of the gasoline excise tax and diesel fuel
excise tax collected for the use in the construction or repair of roads
under the jurisdiction of the Non-Removable Mille Lacs Band of Chippewa
Indians upon presentation of verifiable receipts of gasoline purchased
at any authorized dealer. Any said refund shall be monthly for the previous
months purchases on forms prescribed by the Commissioner of Finance,
lest they be forfeited.
Historical
and Statutory Notes
Source:
Band Statute 1055-MLC-32 § 35.03.
§ 314. Administrative expenses
In
no event shall the expenses of administration of the provisions of this
chapter exceed five percent of the gross receipts of the taxes imposed
herein.
Historical
and Statutory Notes
Source:
Band Statute 1085-MLC-32, § 38.01.
§ 315. Court of Central Jurisdiction-judicial
review
The Court of Central Jurisdiction is hereby granted exclusive subject
matter jurisdiction over any cause of action which may arise from the
implementation of provisions of this chapter.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 40.
Cross
References
Subject matter jurisdiction court of Central Jurisdiction, see 5
MLBSA § 111.
§ 316. Payment or bond as prerequisite to suit
Any person who shall have a cause of action arising from any provisions
of this chapter may petition the Court only upon first payment of any
tax due or the posting of a bond in the amount due in favor of the Taxation
Revenue Account as a means that he/she intends to pay the tax if the
Court so requires.
Historical
and Statutory Notes
Source:Band Statute 1085-MLC-32, § 40.01.
§ 317. Limited waiver of sovereign immunity
(a)
The Band Assembly hereby waives sovereign immunity to be sued only
in the Court of Central Jurisdiction in any seizure of property matter
pursuant to provisions of this Chapter. However, any such action shall
only be directed against the Commissioner of Finance, in his/her official
capacity in order to challenge any seizure action.
(b)
Any said limited waiver of sovereign immunity shall be valid only
in the Court of Central Jurisdiction, and subject to further limitations
in subsections (c) and (d).
(c) Any
and all seizure causes of action which arise pursuant to this chapter
shall be limited to actions against the Commissioner of Finance in
his official capacity for an order returning any seized goods.
(d) All other causes of action which arise pursuant to this chapter
shall be limited in relief to declaratory or injunctive measures and
no damages, monetary or otherwise, including but not limited to attorney
fees shall be permitted.
Historical
and Statutory Notes
Source: Band Statute 1085-MLC-32, § 41.
CHAPTER
5
MOTOR VEHICLE EXCISE TAX
Section
401. Imposition of excise tax on purchase price of motor vehicle.
402. Application of provisions of Chapter 6.
Historical
and Statutory Notes
The
Section of Findings and Determinations of Band Statute 1085-MLC-33 provides;
'The Findings and Determinations of the Band Asse