Tribal motor fuels tax account

15-70-452 . Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund. (2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450 , except the administrative expenses and refunds deducted under a cooperative agreement. (3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450 .