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Law
Gas tax refunds for tribal members hard to get


Only 11 tribal members have applied for gas tax refunds in North Dakota, and three of them have been turned down.

The State Legislature authorized refunds after a successful lawsuit filed by members of the Three Affiliated Tribes and the Turtle Mountain Band of Chippewa. But the lawyer who won the case says the state's rules make it difficult to obtain refunds. The state hasn't done much publicity about the program either.

Under current law, tribal members have until June 30 to file for refunds. Members of the Three Affiliated Tribes (Mandan, Hidatsa, Arikara), the Turtle Mountain Chippewa and the Spirit Lake Nation are eligible, along with members of the Sisseton-Wahpeton Tribe who buy fuel on the North Dakota side of the reservation.

Members of the Standing Rock Sioux Tribe who purchase gas on the North Dakota portion of the reservation aren't eligible because the tribe has a tax compact with the state.

Get the Story:
Few applications for reservation fuel tax refunds (AP 2/18)
FUEL TAX REFUND SUMMARY (AP 2/20)

North Dakota Gas Tax Decision:
Mann v. N.D. Tax Commissioner (February 16, 2005)

Relevant Links:
North Dakota Tax Department - http://www.nd.gov/tax

Related Stories:
Supreme Court upholds state tax on reservation fuel (12/07)
North Dakota tribes seek solution on gas tax (02/24)
Court won't reinstate gas tax on reservations (2/18)
North Dakota court to hear gasoline tax dispute (11/29)
U.S. Supreme Court won't touch Indian tax ruling (05/25)
Winnebago Tribe expects tax case to go to high court (02/18)
N.D. judge rules gas tax on Indians illegal (01/28)
S.D. tribal members can apply for gas tax refunds (01/16)
S.D. Supreme Court limits refunds for illegal gas tax (01/09)
Idaho tribes score victory with tax ruling (08/20)