MOTOR FUEL TAX. A. The Tribe may purchase a quantity of tax exempt motor fuel. The exempt motor fuel will be administered by either the quota method or the refund method. The Tribe shall select which method it will use to acquire tax exempt motor fuel, consistent with the provisions of this Agreement.
B. Implementation: Refund Method
1. The Tribe will prepay the State motor fuel and sales taxes on all motor fuel purchases and seek a refund on exempt sales.
2. All motor fuel for resale shall be purchased in accordance with State law from any State licensed wholesaler and shall be tax prepaid. All Taxable Sales of such motor fuel shall include the tax in the retail price.
3. The Tribe shall determine which retailers within the Agreement Area will be entitled to seek refunds on exempt sales.
4. The total amount of refunds obtainable by the Tribe or its designated retailers shall be limited by a ceiling determined jointly by the Tribe and the State in the same manner as a quota. The entitlement shall be prospective and shall be reviewed periodically. There shall be no retroactive reconciliation.
5. Tribes that engage in interstate transportation activities shall be subject to the International Fuel Tax Agreement (IFTA). No refund under this Agreement shall be requested by the Tribe or its designated retailers and no tax exempt fuel shall be used for interstate activities subject to IFTA.
6. The Tribe shall not engage in commercial intrastate transportation activities, other than those associated with its casino gaming operations as provided at
7. All refunds shall be issued within 45 days of the receipt of the claim for refund, after which interest shall accrue at the statutory rate.
MOTOR FUEL TAX. The Tribe shall utilize either a quota system or a refund system to acquire motor fuel for exempt Tribal and Tribal Member use as determined by the quota or refund ceiling. The election to use a refund or quota system shall be effective for an entire calendar year. The Tribe may change from one system to the other upon at least 60 days written notice to the State. The change shall be effective on the first day of the next calendar year.
MOTOR FUEL TAX. Tax regulations require the Contractor to maintain current copies of the following applicable forms, based on the Participating Entity’s eligibility: 1. Federal — A Certificate of Buyer of Taxable Fuel in the name of WEX BANK (Included with this form.) 2. State — Applicable state forms. (Obtain these from the appropriate state governing body.) • Once the Contractor receives all of the Participating Entity’s properly completed documentation the Contractor will complete the tax exemption set up on their account within approximately three business days and start billing them net of the Applicable Taxes. The parties agree that a signed transmission shall be considered valid for purposes of this enrollment form and that the parties hereby waive any claim that a transmission does not satisfy the requirements of a signature or writing under applicable law.
