HB 1273 - DIGEST

(SUBSTITUTED FOR - SEE 1ST SUB)

     Provides that a tribe may receive a refund of the amount of motor vehicle fuel excise tax and special fuel tax collected by the dealer at the time of sale of the fuel.

     Requires documentation to obtain the refund.

     Provides that a tribe may only purchase from persons properly licensed to distribute fuel.

     Prohibits a tribe from selling fuel to any nontribal member at a price below the purchase price including applicable taxes.