Skip to main content
- Description
- Tribal gaming tax code
- Disposition
-
Codified
- Adoption Date
- 11/28/1995
- Affecting
-
12.10.010, Short title
(Amended)
-
12.10.020, Purpose and interpretation
(Amended)
-
12.20.010, Definitions
(Amended)
-
12.20.015, Board
(Amended)
-
12.20.020, Commission
(Amended)
-
12.20.025, Controller
(Amended)
-
12.20.030, Credit instrument
(Amended)
-
12.20.035, Establishment
(Amended)
-
12.20.040, Game and gambling game
(Amended)
-
12.20.045, Gaming and gambling
(Amended)
-
12.20.050, Gaming license or license
(Amended)
-
12.20.055, Reserved
(Amended)
-
12.20.060, Licensee
(Amended)
-
12.20.065, Nonrestricted license and nonrestricted operation
(Amended)
-
12.20.070, Operation
(Amended)
-
12.20.075, Reserved
(Amended)
-
12.20.080, Quarter and calendar quarter
(Amended)
-
12.20.085, Restricted license and restricted operation
(Amended)
-
12.20.090, Slot machine
(Amended)
-
12.20.095, Tribal Council
(Amended)
-
12.20.100, Tribe
(Amended)
-
12.20.105, Tribe’s territory
(Amended)
-
12.30.010, Slot machines – Counting for purposes of administering taxes
(Amended)
-
12.30.020, Quarterly fee for restricted operation
(Amended)
-
12.30.030, Annual excise tax upon slot machines – Imposition – Collection
(Amended)
-
12.40.010, Credit for prepaid taxes upon transfer of corporate gaming operations
(Amended)
-
12.40.020, Refund of taxes erroneously collected – Action against Tribe – Interest – Time limited for claim or action
(Amended)
-
12.40.030, Determination of deficiency – Recomputation or estimate of taxes – Offsetting overpayments – Refund of excess
(Amended)
-
12.40.040, Determination of deficiency – Notice
(Amended)
-
12.40.050, Determination of deficiency – Lien
(Amended)
-
12.40.060, Redetermination – Time for filing and contents of petition – Hearing – Finality of order – Judicial review
(Amended)
-
12.40.070, Remedies of Tribe are cumulative
(Amended)
-
12.40.080, Penalty for willful evasion of payment of taxes and other acts and omissions
(Amended)
-
12.40.090, Regulations
(Amended)