Section TAX.01.11 — Tax Commission Regulations And Filing Procedures

(a) Tax Commission Established. The Tax Commission is hereby established pursuant to the constitutional authority of the Tribal Council to provide for the levying and collection of taxes pursuant Article VII, §1(f) to the Tribe's Constitution and shall be subject to the provisions of this Tax Ordinance.

(b) Duties Of Tax Commission. In addition to such the duties and powers set forth elsewhere in this Tax Ordinance, the Tax Commission shall have the duties and powers set forth in the Tax Regulations.

(c) Tax Commission Membership. The Tax Commission shall be composed of a sole Tax Commissioner.

(d) Office Of The Tax Commissioner. The Tribal Council may delegate to the office of the Tax Commissioner complete and sole oversight and authority to administer the Tax Ordinance according to the Tax Regulations.

(e) Investigations; Deficiency And Refund Determination. The Tax Commission's investigative authority includes, without limitation, the power to inspect property, to examine and require the production of any pertinent books, records, information or evidence, to require the presence of any Person and require testimony under oath concerning the subject matter of an inquiry, and to make a permanent record of proceedings.

(f) Tax Commission's Right To Offset. The Tax Commission may offset the amount of any refund for a Period or Periods, against deficiencies for another Period or Periods, or against any penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the Tax Commission from the Taxpayer claiming the refund.

(g) Finality Of Tax Commission's Determination. Any Tax Commission determination shall be final unless, within 30 days after receipt of a notice of determination, the Taxpayer petitions the Tax Commission for a redetermination. A redetermination shall proceed in accordance with the Tax Regulations.

(h) Tax Regulations. The Tax Commission from time to time shall adopt the Tax Regulations in accordance with the rules in this Tax Ordinance. The Tax Regulations shall be approved by the Tax Commission and submitted to Tribal Council at the next regularly scheduled meeting for comment and input. If the Tribal Council takes no action, the regulations shall become effective following the meeting.

(i) General Information Authority. The Tax Commission shall, to the extent it deems practical, make inquiries of any and all Persons owning or having the possession and/or management of any Property with respect to which any Tax is imposed and any and all Persons who may be liable for any Tax of the Tribe.

(j) Returns; Filing And Payment Requirements. The form and requirements concerning Returns, and the place and manner of filing Returns and paying Taxes, shall be as set forth in the Tax Regulations.