NAC365.155. Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation.

     1. The Department may enter into an agreement with the governing body of a tribe to provide for the collection of taxes on taxable sales of motor vehicle fuel that occur on the reservation of the tribe.

     2. An agreement entered into pursuant to subsection 1:

     (a) Is valid for the period set forth in the agreement, beginning on the date the agreement is executed; and

     (b) Will set forth:

          (1) The names and signatures of the parties to the agreement;

          (2) The manner in which the taxes must be calculated, including the method to be used to determine the percentage of taxable sales to total sales of motor vehicle fuel or any other method for allocating the taxes that is agreed upon by the parties;

          (3) The method for reevaluating the manner in which the taxes are calculated pursuant to subparagraph (2); and

          (4) The manner in which the parties may:

               (I) Verify the terms and conditions of the agreement; and

               (II) Rescind the agreement.

     3. As used in this section, “taxable sale” means a sale of motor vehicle fuel for which a tax is imposed pursuant to chapter 365 of NRS, other than a sale of motor vehicle fuel to a governing body or tribal member for exclusive use by the governing body or tribal member.

     (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)