Changes to Existing Law
HB1018 — Require the Department of Revenue provide an annual report to tribal governments regarding certain tax collections.
1 section modified+107-0
View:
§ 10-12
New Section+107
NEW SECTION added to Chapter 10-12
A: Prior to December first of each year, the department shall provide a report to each tribal government that has entered into a tax collection agreement under the provisions of this chapter and chapter 1-24, estimating the amount of tax collected from January first through December thirty-first of the prior year for each tax included in § 10-12A-4 within the area covered by the tax collection agreement. The annual report must distinguish between tax revenue collected from remote sellers and nonremote sellers. Prior to December 1, 2025, the department shall provide the report required by this section for the years 2019, 2020, 2021, 2022, 2023, and 2024.