Section TAX.01.10 — Record Keeping

Every Taxpayer shall keep full and true records of any Tax, any interest, penalty or cost imposed or assessed under this or any subsequent Tax Ordinance of the Tribe. Record keeping shall be in compliance with any applicable Tax Commission Rules, regulations or procedures and such records shall be available upon request to the Tax Commission. Records required to be kept under Section TAX.01.11 shall be preserved for seven years beyond the time a Tax is paid or if no payment is due, seven years beyond the end of the period to which the records relate.