{"t": "Title TAX \u2014 Tax", "p": "/us/nsn/mohican/council/code/TAX", "et": "container", "dj": "/us/nsn/mohican/council/code/index.json", "fh": "/us/nsn/mohican/council/code/TAX/index.full.html", "sc": "Title TAX", "sp": "library|Stockbridge-Munsee Tribal Code|TAX", "c": [{"t": "Chapter TAX.01 \u2014 Tax Ordinance", "p": "/us/nsn/mohican/council/code/TAX.01", "et": "container", "sc": "Chapter TAX.01", "sp": "library|Stockbridge-Munsee Tribal Code|TAX|TAX.01", "c": [{"t": "Section TAX.01.01 \u2014 General", "p": "/us/nsn/mohican/council/code/TAX.01.01", "et": "section", "sc": "Section TAX.01.01", "sp": "library|Stockbridge-Munsee Tribal Code|TAX|TAX.01|TAX.01.01", "c": [{"t": "(a)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(a)", "et": "para", "sc": "Section TAX.01.01(a)", "x": "Title."}, {"t": "(b)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(b)", "et": "para", "sc": "Section TAX.01.01(b)", "x": "Authority."}, {"t": "(c)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(c)", "et": "para", "sc": "Section TAX.01.01(c)", "c": [{"t": "(1)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(c)(1)", "et": "para", "sc": "Section TAX.01.01(c)(1)", "x": "The Stockbridge-Munsee Community Tax Commission (the \"Tax Commission\") is e"}, {"t": "(2)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(c)(2)", "et": "para", "sc": "Section TAX.01.01(c)(2)", "x": "The Tax Commission shall adopt such other rules and regulations (the \"Tax R"}], "x": "Tax Administration Rules And Regulations."}, {"t": "(d)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(d)", "et": "para", "sc": "Section TAX.01.01(d)", "c": [{"t": "(1)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(d)(1)", "et": "para", "sc": "Section TAX.01.01(d)(1)", "c": [{"t": "(A)", "p": "/us/nsn/mohican/council/code/TAX.01.01#(d)(1)(A)", "et": "para", "sc": "Section TAX.01.01(d)(1)(A)", "x": "to raise revenue for financial support of the Tribe's tribal government ope"}, {"t": "(B)", "p": 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TAX.01.02(k)(6)", "x": "Repossession of Property by the Seller from the purchaser when the only con"}, {"t": "(7)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(k)(7)", "et": "para", "sc": "Section TAX.01.02(k)(7)", "x": "The transfer of Property in a reorganization, as defined in \u00a7368 of the Int"}, {"t": "(8)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(k)(8)", "et": "para", "sc": "Section TAX.01.02(k)(8)", "x": "Any transfer if all or substantially all of the Property held or used by a "}], "x": "\"Sale,\" \"Sale, Lease or Rental,\" \"Retail Sale,\" \"Sale at Retail,\" or equiva"}, {"t": "(l)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(l)", "et": "para", "sc": "Section TAX.01.02(l)", "x": "\"Sales Tax\" means the tax and any interest, penalty, or cost imposed or ass"}, {"t": "(m)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(m)", "et": "para", "sc": "Section TAX.01.02(m)", "x": "\"Sales Tax Code\" means the Tribe's Sales Tax Code contained in Section TAX."}, {"t": "(n)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(n)", "et": "para", "sc": "Section TAX.01.02(n)", "x": "\"Service\" is defined to mean all acts or services rendered, furnished or pe"}, {"t": "(o)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(o)", "et": "para", "sc": "Section TAX.01.02(o)", "x": "\"Seller\" means and includes any Person who in the ordinary course of busine"}, {"t": "(p)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(p)", "et": "para", "sc": "Section TAX.01.02(p)", "x": "\"Tax\" and \"Taxes\" means any tax and any interest, penalty or cost imposed o"}, {"t": "(q)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(q)", "et": "para", "sc": "Section TAX.01.02(q)", "x": "\"Tax Ordinance\" means the chapters of this Tax Ordinance and any other tax "}, {"t": "(r)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(r)", "et": "para", "sc": "Section TAX.01.02(r)", "x": "\"Tax Commission\" means the Stockbridge-Munsee Community Tax Commission."}, {"t": "(s)", "p": 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"/us/nsn/mohican/council/code/TAX.01.02#(x)", "et": "para", "sc": "Section TAX.01.02(x)", "x": "\"Tribal Court\" means the Stockbridge-Munsee Community Tribal Court."}, {"t": "(y)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(y)", "et": "para", "sc": "Section TAX.01.02(y)", "x": "\"Tribal Lands\" means all of the land within the jurisdiction of a federally"}, {"t": "(z)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(z)", "et": "para", "sc": "Section TAX.01.02(z)", "x": "\"Tribal Roadways\" means roadways located on Tribal Land over which the Trib"}, {"t": "(aa)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(aa)", "et": "para", "sc": "Section TAX.01.02(aa)", "x": "\"Tribal Tax Fund\" shall mean a Tribal fund established and administered by "}, {"t": "(bb)", "p": "/us/nsn/mohican/council/code/TAX.01.02#(bb)", "et": "para", "sc": "Section TAX.01.02(bb)", "x": "\"Tribe\" means the Stockbridge-Munsee Community a federally recognized India"}]}, {"t": "Section TAX.01.03 \u2014 Liability 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