Common use of Collection and Administration of Taxes Clause in Contracts

Collection and Administration of Taxes. The State and Tribe agree that tobacco sold on the Reservation shall not be subject to both the state and the tribal tax, but shall be subject to one tax. The State agrees to assist the Tribe by pre-collecting tobacco taxes for sales on the Reservation from the tobacco wholesalers distributing tobacco products on the Reservation and to remit to the Tribe the tribal tobacco tax collected as determined by the formulas described below. All cigarettes sold on the reservation shall have the state tax insignia affixed (and the Tribe shall not be required to affix a tribal tax insignia) and all other tobacco products shall be taxed. a. For each calendar quarter, the Tribe shall receive an amount of tobacco taxes pre-collected for tobacco sales on the Reservation, which approximates the sales to enrolled Crow tribal members living on the Reservation. The amount of tobacco taxes that the Tribe receives shall be determined by multiplying 150 percent of the Montana per capita tobacco tax collected for the calendar quarter, times the total number of enrolled Crow tribal members living on the Reservation. b. The total number of enrolled Crow tribal members will be determined by using the Crow tribal enrollment population as last determined by the Bureau of Indian Affairs, Rocky Mountain Regional Office, on March 31st of the same full calendar year the Department uses to determine the Montana per capita tobacco tax herein. The Department shall determine the per capita tobacco tax by using the most recent census taken under the direction of Congress, or the most recent population estimates published by the bureau of the census, United States Department of Commerce, provided that all quarterly payments within a calendar year will be based on census information for a single census year. The Montana per capita tobacco tax is based on the net sum of tobacco taxes in all funds into which cigarette and tobacco taxes are deposited, subsequent to the deduction or addition of refunds, credits, and corrections. c. The State shall distribute the monies due to the Tribe under this agreement no later than thirty (30) days from the end of each calendar quarter. The State will include with each distribution a statement showing how the distribution was determined for that quarter. Distribution will be made by state warrant delivered to the Chairman of the Executive Branch of the Tribe. d. Distributions will begin within thirty (30) days from the end of the first calendar quarter after the effective date of this agreement and continue until the expiration or the termination of this agreement as provided below or required by law. In the event this agreement is entered into after the beginning of a calendar quarter, the first distribution will begin after the first calendar quarter and will include a pro-rated distribution for the partial quarter in which the Agreement became effective. For the purposes of this agreement, a calendar quarter begins on January 1, April 1, July 1, and October 1 of each year. e. In the event of termination by either party prior to the end of the term, the State shall remit the full amount payable to the Tribe provided for in this agreement for that period of time up to and including the effective date of the termination. This obligation of the State shall survive any termination of this agreement.

Appears in 2 contracts

Samples: Tobacco Tax Agreement, Tobacco Tax Agreement

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Collection and Administration of Taxes. The State and Tribe Nation agree that tobacco sold on the Reservation shall not be subject to both the state and the tribal tax, but shall be subject to one tax. The State agrees to assist the Tribe Nation by pre-collecting tobacco taxes for sales on the Reservation from the tobacco wholesalers distributing tobacco products on the Reservation and to remit to the Tribe Nation the tribal tobacco tax collected as determined by the formulas described below. All cigarettes sold on the reservation Reservation shall have the state tax insignia affixed (and the Tribe Nation shall not be required to affix a tribal tax insignia) and all other tobacco products shall be taxed. a. For each calendar quarter, the Tribe Nation shall receive an amount of tobacco taxes pre-collected for tobacco sales on the Reservation, which approximates the sales to enrolled Crow Blackfeet tribal members living on the Reservation. The amount of tobacco taxes that the Tribe Nation receives shall be determined by multiplying 150 percent of the Montana per capita tobacco tax collected for the calendar quarter, times the total number of enrolled Crow Blackfeet tribal members living on the Reservation. b. . The total number of enrolled Crow Blackfeet tribal members will living on the Reservation shall be determined by using the Crow tribal enrollment Blackfeet Tribal Enrollment Office Age Distribution Report population as last well as member’s place of residence as determined by a methodology set out by the Bureau of Indian Affairs, Rocky Mountain Regional Office, on Nation. The Council shall certify to the State by March 31st of the same full calendar each year the Department number of enrolled Blackfeet tribal members living on the Reservation as of January 1 of each calendar year. In the event the Council does not issue a recertification, the State may use the previous year’s certification. The Council authorizes the State to review the enrollment records maintained by the Nation and any other information the Nation uses to determine place of residency should the Montana per capita tobacco tax herein. The Department shall determine the per capita tobacco tax by using the most recent census taken under the direction State wish to conduct an audit as provided in Section 7 of Congress, or the most recent population estimates published by the bureau of the census, United States Department of Commerce, provided that all quarterly payments within a calendar year will be based on census information for a single census yearthis Agreement. The Montana per capita tobacco tax is based on the net sum of tobacco taxes in all funds into which cigarette and tobacco taxes are deposited, subsequent to the deduction or addition of refunds, credits, and corrections. Notwithstanding the foregoing, the parties mutually agree that the total number of enrolled Blackfeet tribal members living on the Reservation for the 2005 calendar year shall be 9,120. c. b. The State shall distribute the monies due to the Tribe Nation under this agreement Agreement no later than thirty (30) days from the end of each calendar quarter. The State will include with each distribution a statement showing how the distribution was determined for that quarter. Distribution will be made by state warrant delivered to the Chairman of the Executive Branch of the Tribe. d. Distributions will begin within thirty (30) days from the end of the first calendar quarter after the effective date of this agreement and shall continue until the expiration or the termination of this agreement Agreement as provided below or required by law. In the event this agreement is entered into after the beginning of a calendar quarter, the first distribution will begin after the first calendar quarter and will include a pro-rated distribution for the partial quarter in which the Agreement became effective. For the purposes of this agreementAgreement, a calendar quarter begins on January 1, April 1, July 1, and October 1 of each year. The State’s responsibility to distribute monies to the Council is subject to and limited by the Agreement entered into between the State and the Nation on September 3, 2004, as subsequently amended. The parties agree that this Blackfeet Nation – Montana Tobacco Tax Agreement compliments Section 4 of the September 3, 2004 Agreement, as subsequently amended. e. c. In the event of termination by either party prior to the end of the term, the State shall remit the full amount payable to the Tribe Nation provided for in this agreement Agreement for that period of time up to and including the effective date of the termination. This obligation of the State shall survive any termination of this agreementAgreement.

Appears in 2 contracts

Samples: Tobacco Tax Agreement, Tobacco Tax Agreement

Collection and Administration of Taxes. The State and Tribe Nation agree that tobacco alcoholic beverages sold on the Reservation shall not be subject to both the state and the tribal tax, but shall be subject to one tax. The State agrees to assist the Tribe Nation by pre-collecting tobacco all taxes for sales on the Reservation from the tobacco wholesalers distributing tobacco products alcohol sold on the Reservation and to remit to the Tribe Nation the tribal tobacco liquor, beer and wine tax collected as determined by the formulas described below. All cigarettes sold on the reservation shall have the state tax insignia affixed (and the Tribe shall not be required to affix a tribal tax insignia) and all other tobacco products shall be taxed. a. For each calendar quarter, the Tribe Nation shall receive an amount of tobacco taxes pre-collected for tobacco sales on the Reservationliquor, beer and wine taxes, which approximates the sales to enrolled Crow Blackfeet tribal members living on the Reservation. The amount of tobacco liquor, beer and wine taxes that the Tribe Nation receives shall be determined by multiplying 150 percent of the tax distributed to the state general fund on the Montana per capita tobacco tax collected consumption of liquor, beer and wine for the calendar quarter, times the total number of enrolled Crow Blackfeet tribal members living on the Reservation. b. . The total number of enrolled Crow Blackfeet tribal members will living on the Reservation shall be determined by using the Crow tribal enrollment Blackfeet Tribal Enrollment Office Age Distribution Report population as last well as member’s place of residence as determined by a methodology set out by the Bureau of Indian Affairs, Rocky Mountain Regional Office, on Nation. The Council shall certify to the State by March 31st of the same full calendar each year the Department number of enrolled Blackfeet tribal members living on the Reservation as of January 1 of each calendar year. In the event the Council does not issue a recertification, the State may use the previous year’s certification. The Council authorizes the State to review the enrollment records maintained by the Nation and any other information the Nation uses to determine place of residency should the Montana per capita tobacco tax hereinState wish to conduct an audit as provided in Section 7 of this Agreement. The Department shall determine Notwithstanding the per capita tobacco tax by using foregoing, the most recent census taken under parties mutually agree that the direction total number of Congress, or enrolled Blackfeet tribal members living on the most recent population estimates published by Reservation for the bureau of the census, United States Department of Commerce, provided that all quarterly payments within a 2005 calendar year will shall be based on census information for a single census year. The Montana per capita tobacco tax is based on the net sum of tobacco taxes in all funds into which cigarette and tobacco taxes are deposited, subsequent to the deduction or addition of refunds, credits, and corrections9,120. c. b. The State shall distribute the monies due to the Tribe Nation under this agreement Agreement no later than thirty (30) days from the end of each calendar quarter. The State will include with each distribution a statement showing how the distribution was determined for that quarter. Distribution will be made by state warrant delivered to the Chairman of the Executive Branch of the Tribe. d. Distributions will begin within thirty (30) days from the end of the first calendar quarter after the effective date of this agreement and continue until the expiration or the termination of this agreement as provided below or required by law. In the event this agreement is entered into after the beginning of a calendar quarter, the first distribution will begin after the first calendar quarter and will include a pro-rated distribution for the partial quarter in which the Agreement became effective. For the purposes of this agreement, a calendar quarter begins on January 1, April 1, July 1, and October 1 of each year. e. In the event of termination by either party prior to the end of the term, the State shall remit the full amount payable to the Tribe provided for in this agreement for that period of time up to and including the effective date of the termination. This obligation of the State shall survive any termination of this agreement.thirty

Appears in 2 contracts

Samples: Alcoholic Beverages Tax Agreement, Alcoholic Beverages Tax Agreement

Collection and Administration of Taxes. The State and Tribe agree that tobacco sold on the Reservation shall not be subject to both the state and the tribal tax, but shall be subject to one tax. The State agrees to assist the Tribe by pre-collecting tobacco taxes for sales on the Reservation from the tobacco wholesalers distributing tobacco products on the Reservation and to remit to the Tribe the tribal tobacco tax collected as determined by the formulas described below. All cigarettes sold on the reservation Reservation shall have the state tax insignia affixed (and the Tribe shall not be required to affix a tribal tax insignia) and all other tobacco products shall be taxed. a. For each calendar quarter, the Tribe shall receive an amount of tobacco taxes pre-collected for tobacco sales on the Reservation, which approximates the sales to enrolled Crow tribal members living on the Reservation. The amount of tobacco taxes that the Tribe receives shall be determined by multiplying 150 percent of the Montana per capita tobacco tax collected for the calendar quarter, times the total number of enrolled Crow Chippewa Cree tribal members living residing on the Reservation. b. The total number of enrolled Crow tribal members will be determined by using the Crow tribal enrollment population as last determined by the Bureau of Indian Affairs, Rocky Mountain Regional Office, on March 31st of the same full calendar year the Department uses to determine the Montana per capita tobacco tax herein. The Department shall determine the per capita tobacco tax by using the most recent census taken under the direction of Congress, or the most recent population estimates published by the bureau of the census, United States Department of Commerce, provided that all quarterly payments within a calendar year will be based on census information for a single census year. The Montana per capita tobacco tax is based on the net sum of tobacco taxes in all funds into which cigarette and tobacco taxes are deposited, subsequent to the deduction or addition of refunds, credits, and corrections. For the calendar year beginning January 1, 2006 only, the parties agree that the number of Chippewa Cree tribal members residing on the Reservation shall be 3,519. The parties further agree that, for the calendar year beginning January 1, 2007, the total number of Chippewa Cree tribal members residing on the Reservation shall be determined by using the Chippewa Cree tribal enrollment population as well as the member’s place of residence as determined by a methodology set out by the Business Committee. The methodology developed by the Business Committee shall be provided to the State by June 30, 2006. The Business Committee authorizes the State to review the enrollment records maintained by the Tribe and any other information the Tribe uses to establish the number of enrolled members residing on the Reservation in order that the State may audit the methodology used by the Tribe as provided in Section 7 of this Agreement. If no methodology is provided by June 30, 2006, or if the State finds the methodology to be inadequate to determine the number of Chippewa Cree tribal members residing on the Reservation and the parties cannot correct the inadequacy prior to December 31, 2006, this agreement shall terminate on December 31, 2006. For the calendar year beginning on January 1, 2008, and for each calendar year remaining in the term of this Agreement, the Business Committee shall certify to the State by March 31st of each year the number of enrolled Chippewa Cree tribal members residing on the Reservation as of January 1 of that calendar year. In the event the Business Committee does not issue a recertification by March 31, the State may use the previous year’s certification. The Business Committee authorizes the State to review the enrollment records maintained by the Tribe and any other information the Tribe uses to determine place of residency should the State wish to conduct an audit as provided in Section 7 of this Agreement. c. b. The State shall distribute the monies due to the Tribe under this agreement Agreement no later than thirty (30) days from the end of each calendar quarter. The State will include with each distribution a statement showing how the distribution was determined for that quarter. Distribution This distribution shall be sent to the Business Committee unless the Business Committee otherwise instructs the State. Said instruction will be made by state warrant delivered to in writing and will include the Chairman of appropriate authorization from the Executive Branch of the Tribe. d. Business Committee. Distributions will begin within thirty (30) days from the end of the first calendar quarter after the effective date of this agreement Agreement and continue until the expiration or the termination of this agreement Agreement as provided below in Sections 5.a, 6 and 10 or as required by law. In the event this agreement is entered into after the beginning of a calendar quarter, the first distribution will begin after the first calendar quarter and will include a pro-rated distribution for the partial quarter in which the Agreement became effective. For the purposes of this agreementAgreement, a calendar quarter begins on January 1, April 1, July 1, and October 1 of each year. e. c. In the event of termination by either party prior to the end of the term, the State shall remit the full amount payable to the Tribe provided for in this agreement Agreement for that period of time up to and including the effective date of the termination. This obligation of the State shall survive any termination of this agreementAgreement.

Appears in 1 contract

Samples: Montana Tobacco Tax Agreement

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Collection and Administration of Taxes. The State and Tribe the Tribes agree that tobacco sold on the Reservation shall not be subject to both the state tax and the tribal tax, but shall be subject to one tax. The State agrees to assist the Tribe by pre-collecting pre- collect all tobacco taxes for sales on the Reservation from the tobacco wholesalers distributing tobacco products on within the exterior boundaries of the Reservation and to remit to the Tribe Tribes the tribal tobacco tax collected as determined by the formulas described below. All cigarettes sold on within the reservation exterior boundaries of the Reservation shall have the state tax insignia affixed (and the Tribe shall not be required to affix a tribal tax insignia) and all other tobacco products shall be taxedaffixed. a. For each calendar quarter, the Tribe The Tribes shall receive an amount of tobacco taxes pre-collected for tobacco sales on within the Reservation, which exterior boundaries of the Reservation that approximates the sales to enrolled Crow tribal members living on within the exterior boundaries of the Reservation. The amount of tobacco taxes that the Tribe receives Tribes receive shall be determined by multiplying 150 the total number of enrolled members of the Assiniboine and Sioux Tribes residing within the exterior boundaries of the Reservation as last determined on or about each March 31, from the Bureau of Indian Affairs, Xxxxxxxx Area Office, times 150% percent of the Montana per capita tobacco tax collected for in the calendar quarter, times the total number of enrolled Crow tribal members living on the Reservationprior fiscal year. b. The total number of enrolled Crow tribal members will be determined by using the Crow tribal enrollment population as last determined by the Bureau of Indian Affairs, Rocky Mountain Regional Office, on March 31st of the same full calendar year the Department uses to determine the Montana per capita tobacco tax herein. The Department shall determine the per capita tobacco tax by using the most recent census taken under the direction of Congress, or the most recent population estimates published by the bureau of the census, United States Department of Commerce, provided that all quarterly payments within a calendar year will be based on census information for a single census year. The Montana per capita tobacco tax is based on the net sum of tobacco taxes in all funds into which cigarette and tobacco taxes are deposited, subsequent to the deduction or addition of refunds, credits, and corrections. c. The State shall distribute the monies due to the Tribe Tribes under this agreement no later than thirty (30) days from Agreement at the end of each calendar quarter. The State will include shall include, with each distribution distribution, a statement showing how the distribution was determined for that quarter, including specific information regarding the calculation used to arrive at the distribution amount. Distribution will As provided in (a), the distributions shall be made by state warrant delivered adjusted each year in the quarter beginning April 1 to reflect changes in the Chairman of Reservation’s resident member population and in the Executive Branch of quarter beginning January 1 to reflect changes in the TribeState’s per capita tobacco tax collections for the prior fiscal year. d. c. Distributions will begin within thirty (30) days from shall commence at the end of the first calendar quarter after the effective date of this agreement Agreement and continue until the expiration or the termination of this agreement Agreement as provided below or required by law. In the event this agreement is entered into after the beginning of a calendar quarter, the first distribution will begin after the first calendar quarter and will include a pro-rated distribution for the partial quarter in which the Agreement became effective. For the purposes of this agreementAgreement, a calendar quarter begins ends on January 1March 31, April 1June 30, July 1September 30, and October 1 December 31 of each year. e. In the event of termination by either party prior to the end of the term, the State shall remit the full d. The remittance amount payable to the Tribe provided for Tribes shall be in this agreement for that period the form of time up a warrant issued by the State of Montana payable to the Tribes and including mailed to the effective date Chairman of the terminationBoard. This obligation of the State shall survive any termination As indicated in (b) of this agreementSection, a statement showing how the distribution was determined for the quarter shall accompany the remittance, including specific information regarding the calculation used to arrive at the distribution amount.

Appears in 1 contract

Samples: Tobacco Tax Agreement

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