15-70-452: Tribal motor fuels tax account.

(1) There is a tribal motor fuels tax account in the state special revenue fund.

(2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement.

(3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450.