A. The secretary of veterans' services shall conduct a study in cooperation with the taxation and revenue department to determine whether Native American veterans who were domiciled within the boundaries of their tribal lands or their spouse's tribal lands during the period of their active military duty had state personal income taxes withheld from their military income and if so, to determine the amount of such state personal income taxes withheld and the number and identity of Native American veterans or their survivors affected by the withholding of such state personal income taxes.

B. The secretary of taxation and revenue and the secretary of veterans' services shall promulgate rules for a state program to compensate Native American veterans or their survivors for state personal income taxes withheld from military income while on active military duty and domiciled within the boundaries of the veteran's or the veteran's spouse's tribal lands.

C. The secretary of taxation and revenue shall report to the appropriate interim legislative committee no later than October 1 of each year regarding estimates of the amount of state personal income taxes withheld from the military income of Native American veterans domiciled on their respective tribal lands, the number of Native American veterans or their survivors affected by such withholding of state personal income taxes, total expenditures from the fund for the previous fiscal year and the anticipated appropriations to the fund needed to pay for settlements to be entered into for the next fiscal year.

History: Laws 2008, ch. 89, § 4; 2009, ch. 289, § 4.

The 2009 amendment, effective June 19, 2009, in Subsection A, after "secretary", added "of veterans' services"; after "Native American veterans who are domiciled", deleted "on" and added "within the boundaries of their tribal lands or their spouse's"; after "withheld from their", deleted "pay" and added "military income"; before "withheld", deleted "improperly"; and before "withholding", deleted "improper"; in Subsection B, after "The secretary", added "of taxation and revenue and the secretary of veterans' affairs"; before "withheld", deleted "improperly"; and after "active military duty", added the remainder of the sentence; and in Subsection C, after "The secretary", added "of taxation and revenue"; before "withheld", deleted "improperly"; and after "Native American veterans", added "domiciled on their respective tribal lands".