§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.
§ 105‑449.114. Authority for agreement with Eastern Band of Cherokee Indians.
(a) By virtue of an Actof June 4, 1924, Pub. L. No. 68‑191, Ch. 253, 43 Stat. 370, Congress andthe United States courts have recognized the Eastern Band of Cherokee Indiansas possessing sovereign legal rights over their members and their trust lands.
(b) The followingdefinitions apply in this act:
(1) Chief. ThePrincipal Chief of the Eastern Band of the Cherokee Indians.
(2) Council. TheTribal Council of the Eastern Band of the Cherokee Indians.
(3) Tribe. The EasternBand of the Cherokee Indians.
(c) Notwithstanding anyother provision of law concerning refunds of motor fuels and alternative fuelstaxes, the Department of Revenue may enter into a memorandum of understandingor an agreement with the Eastern Band of Cherokee Indians to make refunds ofmotor fuels and alternative fuels taxes to the Tribe in its collective capacityon behalf of its members who reside on or engage in otherwise taxabletransactions within Cherokee trust lands. The memorandum or agreement shall beapproved by the Council and signed by the Chief on behalf of the Tribe andshall be signed by the Secretary of Revenue on behalf of Department of Revenue.The memorandum or agreement may not affect the right of an individual member ofthe Tribe to a refund and shall provide for deduction of amounts refunded toindividual members of the Tribe from the amounts to be refunded to the Tribe onbehalf of all members. The memorandum or agreement may be effective for adefinite or indefinite period, as specified in the agreement. (1989, c. 753, ss. 1‑3;1991, c. 193, s. 6; 2002‑108, s. 14.)