Section TAX.01.01 — General

(a) Title. This Tax Ordinance shall be entitled the Stockbridge-Munsee Community Tax Ordinance.

(b) Authority. This Tax Ordinance is enacted pursuant to Article VII, §1(e), (f), (g), of the Stockbridge-Munsee Community (the "Tribe") Constitution ("Constitution") and By-Laws ("By-Laws").

(c) Tax Administration Rules And Regulations.

(1) The Stockbridge-Munsee Community Tax Commission (the "Tax Commission") is empowered to administer the tax laws of the Tribe and, to that end, shall adopt rules and regulations, both substantive and procedural, orders implementing its decisions, rulings, and instructions, as necessary for the proper and efficient administration of those laws.

(2) The Tax Commission shall adopt such other rules and regulations (the "Tax Regulations") necessary to interpret and execute its authority, to interpret and enforce the Tax Ordinance, to establish the manner and means for compliance with the Tax Ordinance, and to set forth the requirements for the administration of taxes and the general tasks and responsibilities of the Tax Commission and its offices.

(d) Purpose.

(1) The purpose of this Tax Ordinance is:

(A) to raise revenue for financial support of the Tribe's tribal government operations and administration;

(B) to further tribal self-government and self-determination for the benefit of the health, education and welfare of the Tribe; and

(C) to provide a statutory basis for exercising its sovereign authority to levy taxes, raise revenue and appropriate available tribal funds for public purposes.

(2) Except as otherwise provided herein, taxes collected under this Ordinance shall be paid into the Tribal Tax Fund and applied in accordance with Tribal Laws.