Imposition and collection of tax by governing body of Indian reservation or colony.
1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any product made from tobacco, other than cigarettes, sold on the reservation or colony.
2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.
Last modified: February 27, 2006