Section TAX.01.13 — Collection And Appeals

(a) Collection Powers. The Tax Commission has the power and authority to collect any Taxes assessed under this Tax Ordinance.

(b) Return And Payment.

(1) A Seller required to collect the Tax imposed by this Code shall pay the Commission the Tax collected during the preceding Period, not later than 30 days following the end of the preceding Period. At the same time, the Seller shall file with the Commission a Return and remit amounts owed in a manner prescribed by Stockbridge-Munsee Tax Regulations and Tax Commission. When it appears that the Return filed by a Seller does not reflect the Tax due under this Code, the Commissioner shall assess the Seller for the deficiency, interest, penalties, and costs, and the Seller shall be liable for the same.

(2) If no return is timely filed, the Commission shall make an estimate of the Tax due and assess the Seller responsible for collecting the Tax due under this Code for that Tax, including interest, penalties, and costs. This assessment is binding on the Seller unless shown to be clearly erroneous.

(3) If a Seller fails to provide information within its possession or control that is relevant to a determination of taxes due and which it is required to provide under this Code, the Commission shall make an estimate of the Tax due and shall assess the Seller for that tax, including interest, penalties, and costs. Such assessment is binding on the Seller unless it is shown that the assessment, on the basis of the best information available to the Commission, was clearly erroneous or unless the Commission for other good cause shown relieves the Seller from the operation of Section TAX.01.22.

(4) After a Return is due, the Commission may make any examination of the records and accounts of the Person making the Return that it deems necessary for determining the correctness of a Return, or to determine the amount of Tax due if no Return is filed for a Period. The Tax computed on the basis of such examination shall be the Tax due. If the Tax due is found to be greater than the tax paid, such excess shall be paid within ten days after receipt of notice. Such notice shall be given either personally or sent by registered mail to the address listed on the Return, or to the Seller's last known address if no Return is filed. If the Tax paid is greater than the Tax found to be due, the excess paid shall be refunded to the address listed on the Return.

(c) No Waiver Of Sovereign Immunity. Nothing in this Tax Ordinance or in the Tax Regulations, nor any action of the Tax Committee shall be considered a waiver of the Tribe's Sovereign Immunity.

(d) Delinquent Liabilities. All Taxes, interest, penalties, and costs assessed are a debt due and owing the Tribe from the Taxpayer or other Person. If an assessment is not paid when due, the Tax Commission may bring an action against the delinquent party for the collection of the liability, interest, penalties, and costs, and other lawful charge thereon. In such action, the Tax Commission shall have the benefit of all applicable laws providing remedies against property or rights to property, real or personal, of the Person liable for the assessment.

(e) Demand For Collection. A notice of assessment requires the collection of the amount by the date therein; and, any amount of Taxes reported in a Return filed by a Taxpayer or otherwise due pursuant to the terms of this Tax Ordinance and not paid by the due date are collectible as of that date without further notice. Absent a stay granted pursuant to this Tax Ordinance, the amount of the notice or the report amount not paid is a delinquent liability and is subject to a demand for payment issued to the delinquent Taxpayer to commence collection action.

(f) Limitations Of Actions. The Tax Commission must proceed with assessment and collection of the Taxes imposed by this Tax Ordinance within the period of limitation established under the Tax Regulations.

(g) Administrative Appeal. Appeals from assessments and denials of refund must be made first to the Tax Commission according to procedures under the Tax Regulations. Appeals from final actions of the Tax Commission, including but not limited to assessments, denial of refund, and a suspension order, shall be made only to the Tribal Court of the Tribe pursuant to Section TCT.02.23 Administrative Appeals.

(h) Appeal To The Court. Upon a final action of the Tax Commission, the Taxpayer may then appeal to the Tribal Court. The request for appeal must be filed with the Tribal Court within thirty (30) days after issuance of the Tax Commission's order. No suit to restrain the assessment or collection of the Taxes imposed by this Tax Ordinance shall be maintained in any court other than the Tribal Court, by any person, whether or not such Person is the one against whom such Taxes were assessed. The Court shall apply Section TCT.02.23 Administrative Appeals.

(i) Jurisdiction Of Court. The Tribal Court is vested with exclusive jurisdiction:

(1) Persons. Over any and all Persons subject of this Tax Ordinance.

(2) Subjects. To hear and determine any challenge to the validity of this Tax Ordinance, either generally or as applied to any Person, subject to compliance with the regulations governing administrative appeals.

(3) Review on Appeal. Review of Tax Commission actions shall be on the record made in the Tax Commission and not de novo, and shall be limited to the determination whether the action of the Tax Commission was not supported by the evidence, or was arbitrary, capricious, an abuse of discretion, beyond its authority, or otherwise contrary to the Tribe's tribal law.

(4) Actions of the Tribal Court. The Tribal Court shall be empowered to affirm, reverse, or to remand the matter to the Tax Commission for further action, and it may stay the effect of an order suspending a right to engage in productive activity, pending the appeal.