Ponca Tribe of Nebraska Tribal Code
Title XII. Taxation
Chapter 3. Gasoline Tax
(1) “Consumer” is defined to mean and include any person, regardless of the race of the person, who consensually purchases, receives or comes into possession of gasoline from a retailer located on Ponca trust land.
(2) “Person” is defined to mean and include any natural person, company, tribally owned corporation, partnership, corporation, commission, government agency, joint venture, association, trust, or other political or identifiable entity to which this Title can be applied.
(3) “Retailer” is defined to mean and include any Person in the ordinary course of business who sells any gasoline on Ponca trust land to another Person.
(4) “Sale” or “Sales” or their derivatives is defined to mean and include all sales, barters, trades, exchanges, or other transfers of ownership for value of gasoline from a retailer to any person no matter how characterized and the rental, leasing, or other transfer of actual or constructive possession and right to use gasoline for value received from a retailer to any person no matter how characterized.
(5) “Tribal Wholesaler” is defined as a person who in the ordinary course of business sells gasoline to retailers or persons intended for the sale or use on Ponca trust land.
Ponca Tribe of Nebraska Code § 12-3-1, PTN Code § 12-3-1
There is hereby levied upon the sale of gasoline by a Tribal Wholesaler for sales on Ponca trust land a tax equal to four cents ($.04) per gallon of gasoline sold exclusive of any rebate.
Ponca Tribe of Nebraska Code § 12-3-2, PTN Code § 12-3-2
(1) The tax imposed by Section 12-3-2 of this Title shall not apply in the applicable jurisdiction if the Ponca Tribe has entered into an agreement or compact regarding fuel tax with the states of Nebraska or Iowa. Where applicable such agreement or compacts shall supercede Section 12-3-2 et al. however, the amount of tax, including any consumer rebates, collected and paid under any agreement or compact to the tribe shall be the amount described in Section 12-3-2.
(2) The tax imposed by Section 12-3-2 shall not apply to sales to persons, customers, retailers or other wholesalers who intend to sell the product outside Ponca trust land.
Ponca Tribe of Nebraska Code § 12-3-3, PTN Code § 12-3-3
The impact of the tax levied imposed by Section 12-3-2 of this Title is declared to be on the Tribal Wholesaler.
Ponca Tribe of Nebraska Code § 12-3-4, PTN Code § 12-3-4
The Tribal Wholesaler shall collect the applicable taxes when selling to a retailer or persons under this Title or pursuant to any agreement or compact described in Section 12-3-3.
Ponca Tribe of Nebraska Code § 12-3-5, PTN Code § 12-3-5
Every Tribal Wholesaler shall submit to the Ponca Tax Commission within twenty (20) days following the end of each month in which the sale of gasoline occurred a report promulgated by the Ponca Tax Commission for the Ponca Tribe of Nebraska showing the gross amount of the sale of gasoline made by said Tribal Wholesaler, the gross amount of gasoline subject to Section 12-3-3 of this Title and the amount of tax collected pursuant to Sections 12-3-2 and 12-3-3 of this Title. Every Tribal Wholesaler shall remit the taxes collected pursuant to Section 12-3-2 of this Title and any compacts or agreements described under Section 12-3-3 of this Title to the to the Ponca Tax Commission at the same time the report is submitted.
Ponca Tribe of Nebraska Code § 12-3-6, PTN Code § 12-3-6