Tribal-State Tax Fairness Act of 2001 - Directs the Secretary of the Interior, within 60 days after receiving a petition from the government of a State within which a tribal retail enterprise is located alleging the non-collection, non-remittance, or both, of a covered State tax (a tax imposed on the purchase of tobacco products or motor fuel) by such enterprise: (1) to determine whether the enterprise is properly collecting and remitting such State tax; and (2) if it is not, to notify and direct the tribal enterprise to collect such tax and remit it to the Secretary on a monthly basis. Provides for the determination of the amount to be so remitted (which differs depending on the existence or absence of a tribal-State agreement).Requires the Secretary to return remitted amounts to the State within 30 days.
Provides for the mediation of disputes between tribes and States under tribal-State agreements, with enforcement provisions. Provides for judicial review of determinations made by the Secretary.