The department may enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s. 139.31 (1) on cigarettes sold on reservations to enrolled members of the tribe residing on the tribal reservation.
Wis. Stat. § 139.325
Agreements with Indian tribes
Applied in 1 court decision — leading case 2008 WI App 95 - Ho-Chunk Nation v. Wisconsin Department of Revenue (2008)
Most recently applied in 2008 WI App 95 - Ho-Chunk Nation v. Wisconsin Department of Revenue (May 2008)
1983 a. 27.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.