§ 284-e. Taxes imposed on qualified reservations. 1. General. (a)\nNotwithstanding any other provision of this article to the contrary\nqualified Indians may purchase motor fuel or Diesel motor fuel for such\nqualified Indians' own use or consumption exempt from the motor fuel tax\nor Diesel motor fuel tax on their nations' or tribes' qualified\nreservations. However, such qualified Indians purchasing motor fuel or\nDiesel motor fuel off their reservations or on another nation's or\ntribe's reservation, and non-Indians making motor fuel or Diesel motor\nfuel purchases on an Indian reservation shall not be exempt from paying\nthe motor fuel tax or Diesel motor fuel tax when purchasing motor fuel\nor Diesel motor fuel within this state. Accordingly, all motor fuel and\nDiesel motor fuel sold on an Indian reservation to non-members of the\nnation or tribe or to non-Indians shall be taxed.\n (b) In order to ensure an adequate quantity of motor fuel and Diesel\nmotor fuel on Indian reservations which may be purchased by qualified\nIndians exempt from the motor fuel tax and Diesel motor fuel tax, the\ndepartment shall provide Indian nations and tribes within this state\nwith Indian tax exemption coupons as set forth in this section. A\nreservation motor fuel seller shall be able to present such Indian tax\nexemption coupons to a distributor licensed pursuant to this article in\norder to purchase motor fuel or Diesel motor fuel exempt from the\nimposition of the motor fuel tax or Diesel motor fuel tax. Qualified\nIndians may purchase motor fuel or Diesel motor fuel from a reservation\nmotor fuel seller exempt from the motor fuel tax or Diesel motor fuel\ntax even though the motor fuel tax or Diesel motor fuel tax on such\nmotor fuel or Diesel motor fuel will have been previously paid or\nassumed by, or passed through to such distributor.\n 2. Indian tax exemption coupons. (a) Indian tax exemption coupons\nshall be provided to the recognized governing body of each Indian nation\nor tribe to ensure that each Indian nation or tribe can obtain motor\nfuel and Diesel motor fuel upon which the tax shall not be collected\nthat is for the use or consumption by the nation or tribe or by the\nmembers of such nation or tribe. The Indian tax exemption coupons shall\nbe provided to the Indian nations or tribes on a quarterly basis for\neach of the four quarters beginning with the first day of December,\nMarch, June, and September. It is intended that the Indian nations or\ntribes will retain the amount of Indian tax exemption coupons they will\nneed each quarter to purchase motor fuel and Diesel motor fuel for\nofficial nation or tribal use, and will distribute the remaining Indian\ntax exemption coupons to reservation motor fuel sellers on such nations'\nor tribes' qualified reservations. Only Indian nations or tribes or\nreservation motor fuel sellers on their qualified reservations may\nredeem such Indian tax exemption coupons pursuant to this section.\n (b) The amount of Indian tax exemption coupons to be given to the\nrecognized governing body of each Indian nation or tribe shall be based\nupon the probable demand of the qualified Indians on such nation's or\ntribe's qualified reservation plus the amount needed for official nation\nor tribal use.\n (i) Probable demand shall be determined by reference to, among other\ndata, the United States average motor fuel and Diesel motor fuel\nconsumption per capita, as compiled for the most recently completed\ncalendar or fiscal year, multiplied by the number of qualified Indians\nfor each such affected Indian nation or tribe.\n (ii) In making a determination of probable demand, the department\nshall take into consideration any evidence submitted by such recognized\ngoverning body relating to such probable demand (e.g., a verified record\nof previous sales to qualified Indians or other statistical evidence)\nand/or relating to the amount needed for such nation's or tribe's\nofficial use.\n (c) Ea
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