421.47 Tax agreements with Indian tribes.
1. “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior.
2. a. The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection and distribution or refund by the department within Indian country of any tax or fee imposed by the state and administered by the department.
b. An agreement may also provide for the collection and distribution by the department of any tribal tax or fee imposed by tribal ordinance. The agreement may provide for the retention of an administrative fee by the department which fee shall be an agreed-upon percentage of the gross revenue of the tribal tax or fee collected.
3. An Act of Congress regulating the collection of state taxes and their remittance to the states shall preempt an agreement between the department and the governing body of an Indian tribe under this section to the extent such federal Act regulates the collection and remittance of a tax covered by the agreement.
4. An agreement between the department and the governing body of an Indian tribe under this section shall not preclude the negotiation of an amendment to such agreement, which conforms to an Act of Congress regulating the collection of state taxes and their remittance to the states.
2002 Acts, ch 1151, §4; 2011 Acts, ch 25, §143
Structure Iowa Code
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.1 - State board of tax review.
Section 421.1A - Property assessment appeal board.
Section 421.2 - Department of revenue.
Section 421.3 - Director to have no conflicting interests.
Section 421.5 - Settling doubtful claims for taxes.
Section 421.6 - Definition of return.
Section 421.7 - Interest rate.
Section 421.8 - Penalty for defective return under certain circumstances.
Section 421.9 - Duties and powers — office.
Section 421.10 - Appeal period — applicability.
Section 421.14 - Rules — director’s duties.
Section 421.17 - Powers and duties of director.
Section 421.17A - Administrative levy against accounts.
Section 421.17B - Administrative wage assignment cooperative agreement.
Section 421.18 - Duties of public officers and employees.
Section 421.19 - Counsel — disclosures authorized.
Section 421.21 - Administration of oaths.
Section 421.22 - Service of orders.
Section 421.23 - Fees and mileage.
Section 421.24 - Reciprocal interstate tax enforcement.
Section 421.25 - Professional appraisers employed.
Section 421.26 - Personal liability for tax due.
Section 421.28 - Exceptions to successor liability.
Section 421.29 - Registrations.
Section 421.30 - Reassessment expense fund.
Section 421.46 - Terminal liability health insurance fund.
Section 421.47 - Tax agreements with Indian tribes.
Section 421.48 - Background checks.
Section 421.59 - Power of attorney — authority to act on behalf of taxpayer.
Section 421.60 - Tax procedures and practices.
Section 421.61 - Unconstitutionally withheld tax benefits.
Section 421.62 - Inclusion of preparer tax identification number.
Section 421.63 - Authority to enjoin certain tax return preparers.
Section 421.64 - Tax return preparer — continuing education.
Section 421.70 - Electronic commerce data collection.
Section 421.71 - Class actions — implied right of action — private cause of action immunity.