42-3301. Definitions
In this article, unless the context otherwise requires:
1. " Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.
2. " Indian reservation" means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior.
3. " Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior.
4. " Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco products.
Section: Previous 42-3153 42-3154 42-3251 42-3251.01 42-3251.02 42-3252 42-3253 42-3301 42-3302 42-3303 42-3303.01 42-3304 42-3305 42-3306 42-3307 NextLast modified: October 13, 2016