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TAX RULES AND REGULATIONS
ABSENTEE SHAWNEE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
Route 5
Shawnee, Oklahoma 74801
RULES AND REGULATIONS
TABLE OF CONTENTS
1 - GENERAL RULES AND
REGULATIONS
1.1 - ADMINISTRATION
1.1.1 Citation -
Effective Date
1.1.2 Definitions
1.1.3 Effective Scope
of Rules and Regulations
1.1.4 Principal Office
- Hours
1.1.5 Territorial
Extent of Commission Operations
1.1.6 Communications
with Commission
1.1.7 Designation of
Agent-Deputy
1.1.8 Adoption of
Official Hand Seal
1.1.10 Authorized
Signature - Certification of Rules
1.1.11 Tax Numbers to
be Exclusive
1.1.12 Territorial
Jurisdiction Defined
1.1.13 Fee for Notary
Services
1.1.14 Matters Not
Otherwise Addressed
1.1.15 Cost of Copies
1.1.16 Quorum
1.1.17 Election and
Duties of Chairman ProTern
1.2 - RULEMAKING
PROCEDURES
1.2.1 Extent of
Authority
1.2.2 Who May
Introduce Proposed Rule
1.2.3 Form of Proposed
rules
1.2.4 Introduction of
Proposed Rule, Numbers
1.2.5 Extraordinary
Action Upon Introduction
1.2.6 Normal Action
Upon Introduction
1.2.7 Consideration of
Proposed Rule
1.2.8 Action Upon
Promulgation of Final Rule
1.2.9 Filing of Final
Rule
1.2.10 Numbering of
Final Rule
1.2.11 Amendments to
Rules
1.2.12 Compilation
and Publication of Rules
1.3 - ADMINISTRATIVE
APPEALS
1.3.1 Appeal of Staff
Actions
1.3.2 Who May Appeal
1.3.3 Administrative
Appeals, How Taken
1.3.4 Setting Appeal
for Hearing
1.3.5 File Documents
Part of Record
1.3.6 Brief by
Commission
1.3.7 Response by
Taxpayer
1.3.8 Further Briefing
1.3.9 Evidence
1.3.10 Subpoenas
1.3.11 Form of
Subpoenas
1.3.12 Role of the Tax
Commissioners at the Hearing
1.3.13 Quorum
1.3.14 General Order of
Hearing
1.3.15 Questions Not
Addressed By Rules
1.3.16 Compilation of
Decisions
2 - TOBACCO TAX RULES
2.1 - GENERAL
PROVISIONS
2.1.1 Definitions
2.1.2 Governmental Use
Exemption
2.2 - PAYMENT OF
TOBACCO RULES
2.2.1 Advance Payment
Required
2.2.2 Affixing Stamps
- Notification to Commission
2.2.3 Exchange of
Stamps
2.3 - TOBACCO VENDING
MACHINE PERMITS
2.3.1 Permit Required
for Tobacco Vending Machines
2.3.2 Application for
Tobacco Vending Machine Permit
2.3.3 Fees Required
2.3.4 Tobacco Vending
Machine Permit Not Transferable
3 - SALES TAX RULES
3.1 - GENERAL
PROVISIONS
3.1.1 Definitions
3.1.2 Sales Tax Forms
3.2 - COMPUTATION OF
TAX
3.2.1 Adoption of 3%
Sales Tax Brackets
3.3 - SALES TAX
REGISTRATION
3.3.1 Vendor
Registration Required
3.3.2 Sales Tax
Registration Not Transferable
3.3.3 Sales Tax
Renistration to be Displayed
3.3.4 Discontinuance
of Business Voids Registration
3.3.5 Final Sales Tax
Return - Return of Registration
3.3.6 Revocation and
Suspension of Registration
4 - EARNING TAX
4.1 - GENERAL
PROVISIONS
4.1.1 Definitions
4.1.2 Tax on Earnings
4.1.3 Earnings Tax
Collected at the Source
4.1.4 Payment of
Earnings Tax and Reports
4.1.5 Records and
Employee Notices
4.1.6 Penalties
5 - POSSESSORY INTEREST
TAXES
5.1 - GENERAL
PROVISIONS
5.1.1 Definitions
5.1.2 Tax on
Possessory Interests
5.1.3 Surcharge on
Valuable Improvements
5.1.4 Incidence of Tax
5.1.5 Due Date of Tax
5.1.6 Forfeiture
Provisions to Apply
5.1.7 Compliance with
Section 500 of the Absentee Shawnee General Revenue and Taxation Act of 1986
6 - OIL AND GAS
SEVERANCE TAX RULES
6.1 - GENERAL
PROVISIONS
6.1.1 Definitions
6.2 - PAYMENT OF OIL
AND GAS SEVERANCE TAX
6.2.1 General
Requirements
6.2.2 Mesurement
6.2.3 Penalties For
Non-Compliance
6.2.4 Monitoring
Operations
7 - BINGO RECEIPTS
SURCHARGE TAXES
7.1 - GENERAL
PROVISIONS
7.1.1 Definttions
7.2 - COMPUTATION AND
PAYMENT OF TAX
7.2.1 Bingo Reports
Due - Alternate Reporting
7.2.2 Non-Deductible
Items
8 - MOTOR VEHICLE TAXES
AND REGISTRATION
8.1 - GENERAL
PROVISIONS
8.1.1 Definitions
8.1.2 Authorized
Signature for Registrations and Titles
8.1.3 Duplicate
Registrations
8.1.4 Duplicate Tag
and Decal
8.2 - TITLES AND
REGISTRATION
8.2.1 Additional
Information Required
8.2.2 Motor Vehicle
Titles Number Prefixes
8.2.3 Motor Vehicle
Titles Number Prefixes
8.2.4 Motor Vehicle
Titles Main Number
8.2.5 Motor Vehicle
Titles Number Examples
8.2.6 Requirements for
Issuance of Duplicate Titles
8.3 - APPLICATION
PROCESS - STEPS
8.3.1 Initial
Applicant Steps
8.3.2 Tax Clerk Steps
ABSENTEE SHAWNEE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
Route 5
Shawnee, Oklahoma 74801
RULES AND REGULATIONS
Authority: Unless other specific or additional authority is specifically
provided herein, these rules are promulgated and established pursuant to the
authority delegated by the Absentee Shawnee Executive Committee, pursuant to
Article V of the Constitution of the Absentee Shawnee Tribe of Oklahoma , to the
Absentee Shawnee Tax Commission generally by Section 112 and specifically by the
other various Sections of the General Revenue and Taxation Act of 1986 enacted
by AST-86-44, dated May 13, 1986.
Source: Promulgated by the Tax Commission January 5, 1987, filed for
record in the office of the Clerk of the Tribal Court on January 6, 1987,
and filed for record in the office of the Secretary of the Tribe on January
6, 1987. Effective Date January 6, 1987 unless otherwise noted.
CHAPTER 1 - GENERAL RULES AND REGULATIONS
SUBCHAPTER 1.1. - ADMINISTRATION
Rule 1.1.1: Citation - Effective Date.
(a) These Rules shall be
known as the Absentee Shawnee Tax Commission Rules, and may be cited as AST-TCR
100.
(b) Pursuant to Section
112(c) of the General Revenue and Taxation Act of 1986, the effective date of
these rules shall be the date on which said rules have been filed for record in
both the office of the Secretary and the office of the Clerk of the Tribal
Court. In the event that such filing occur on different days, the date later in
time shall be the effective date of the rule.
*Rule
1.1.2: Definitions.
The definitions provided
in these rules are provided for the sole purpose of proper interpretation of
these Tax Commission Rules and Regulations, and shall be determinative unless a
contrary meaning is clear from the context.
(a) The term "The
Act" is defined to mean The General Revenue and Tax Act of 1986 as amended
to date.
Rule 1.1.3: Effective Scope of Rules and Regulations.
All rules and regulations
of general application herein promulgated to provide for the Tax Commission's
internal operational procedures, to interpret or apply any Tribal tax laws as
may be necessary to ascertain or compute the tax owing by any taxpayer, or for
the filing of any reports or returns required by any tribal tax laws, or
reasonably necessary for the efficient performance of the Tax Commission's
duties, or as may be required or permitted by law, shall be effective throughout
the jurisdiction of the Absentee Shawnee Tribe of Oklahoma, and be in force
except as amended, modified, altered or enlarged by rules now in effect or
hereafter promulgated by the Tax Commission.
Rule 1.1.4: Principal Office - Hours.
(a) The principal office
of the Absentee Shawnee Tax Commission is on the Absentee Shawnee Tribal
Complex, at the offices of the Absentee Shawnee Tribe of Oklahoma, Route 5,
Shawnee, Oklahoma 74801.
(b) Offices hours shall
be from 8:00 o'clock a.rn. to 5:00 o'clock p.m. each day except Saturday, Sunday
and any legal holiday established by rule, ordinances, or proclamation by the
Governor.
* General Rules Applicable to all sections.
Rule 1.1.5: Territorial Extent of Commission Operations.
The Commission, or any
officer or officers exercising its authority, may meet and exercise its official
powers and function at any location within the exterior boundaries of the
Absentee Shawnee Reservation established by the General Allotment Act of
February 8, 1887, as described in the Absentee Shawnee Agreement of June 26,
1890. (Sec. 112)
Rule 1.1.6: Communications with Commission.
Every communication in
writing to the Commission shall be addressed to the Chairman at the principal
office, unless the Commission directs otherwise Every instrument and other
document shall be deposited with or mailed to the Chairman at the principal
office and shall be deemed received only by actual delivery at the principal
office. Filing of any instrument shall not be complete except upon payment of
all applicable fees required by ordinance or by these rules. (Sec. 112)
Rule 1.1.7: Designation of Agent-Deputy.
The Tribal Secretary or
his/her designated agent-deputy is hereby authorized to receive and authenticate
all documents, papers, or orders required to be filed with the Secretary
pursuant to the provisions of the
General Revenue and Taxation Act of 1986. (Sec. 112)
Rule 1.1.8: Adoption of Official Hand Seal.
The official hand seal of
the Absentee Shawnee Tax Commission affixed herewith, is hereby adopted. (Sec.
103)
Rule 1.1.10: Authorized Signature - Certification of
Rules.
The certifications of all
Rules and Regulations promulgated and issued by the Absentee Shawnee Tax
Commission shall contain the signatures of the Chairman of the Absentee Shawnee
Tax Commission and one member of the Tax Commission. (Sec. 112)
Rule 1.1.11: Tax Numbers to be Exclusive.
All tax numbers issued by
the Absentee Shawnee Tax Commission to each individual, firm, partnership or
organization shall be used by the taxpayer when submitting reports, remittances
or other intercourse with the Absentee Shawnee Tax Commission. (Sec. 112)
Rule 1.1.12: Territorial Jurisdiction Defined.
All laws, rules and
regulations of general application herein promulgated shall be effective and in
force throughout the Indian Country located in the territorial jurisdiction of
the Absentee Shawnee Tribe of Oklahoma. The Territorial jurisdiction of the Tax
Commission shall extend to all territory described as Indian Country within the
meaning of Section 1151 of Title 18 of the United State Code lying within the
following described boundries, to-wit:
Beginning at a point on the right bank of the north fork of the Canadian
River, in section twenty-one, of township eleven north, range five east, where
the western boundary line of the Seminole Reservation strikes said river;
thence south with said boundary line to the left bank of the Canadian River;
thence up said river, along the left bank thereof, to a point on said left
bank in the northeast quarter of section thirty-six township six north, range
one west, thirty-nine chains and eighty-two links (by the meanders of the
river west) from the point where the Indian meri dian intersects said river,
or thirty-eight chains and fifty-two links due west from said Indian meridian;
thence north as run by 0. T. Morrill, under his contract of September third,
eighteen hundred and seventy-two, to a point on the right bank of the north
fork of the Canadian River; thence down said river, along the right bank
thereof, to place of beginning, comprising the following, viz:
Fractional township five north, ranges one, two, three, four, and five east,
north of Canadian River. Fractional township six north, ranges one, three,
four, and five east, north of the Canadian River. Township six north, range
two east.
Townships seven, eight, and nine, ranges one, two, three, and four east.
Fractional townships seven, eight, and nine north, range five east.
Townships ten and eleven north, range one east. Fractional township ten north,
ranges two, three and four east, south of the north fork of the Canadian
River. Fractional township ten north range five east. Fractional township
eleven north, ranges two three, four and five east, south of the north fork of
the Canadian River. Fractional township twelve north, ranges one and two east,
south of the north fork of the Canadian River.
Also that portion of sections one, twelve, thirteen, twenty-four, and
twenty-five, and section thirty-six, north of the Canadian River in township
six north, range one west, lying east of the western boundary line of the said
Pottawatomie Reservation as shown by the Morrill survey, and that portion of
sections one, twelve, thirteen, twenty-four, twenty-five, and thirty-six, in
townships seven, eight, nine, ten, and eleven north, range one west, lying
east of the western boundary line aforesaid, and that portion of sections one
and twelve south of the north fork of the Canadian River, and sections
thirteen, twenty-four, twenty-five, and thirty-six in township twelve north,
range one west, lying east of the western boundary line aforesaid containing
an area of five hundred and seventy-five thousand eight hundred and seventy
and forty-two one-hundredths acres of land.
"Indian Country" includes:
(a) all land within the
limits of the Indian Reservation described above, notwithstanding the issuance
of any patent, and, including rights-of- way running through the above described
reservation,
(b) all dependant Indian
communities, irrespective of the tribe or tribes which may have any ownership
interest therein, within the above described borders, or owned by or on behalf
of the Absentee Shawnee Tribe of Oklahoma wherever located, unless located
within the jurisdictional area of some other Indian Tribe, and including housing
units or projects subject to the supervision of any Indian Housing Authority,
and
(c) all Indian Allotments
the Indian titles to which have not been extinguished including rights-of-way
running through the same. For the purpose of enforcement of the Act and these
regulations, extinguishment of the Indian title shall mean the extinguishment of
all aspects of the trust title held by the United States for the Indian
beneficiaries or the removal of all restrictions imposed upon alienation by the
United States to protect the Indian beneficiaries. If any interest in the land,
whether surface, mineral, water, or otherwise is held in trust or restricted
status, the land will be deemed to be within the Indian Country. (Sec. 112)
Rule 1.1.13: Fee For Notary Services.
A notary public service
fee of Two and no/100 Dollars ($2.00) shall be charged and collected where
required when performing the duties of the Tax Commission. No such fee shall be
imposed upon Absentee Shawnee tribal members or employees for this service until
such time as the Commission budget is funded purely from tax receipts without
additional support from the claims monies or other private revenue owned or
generated by the Absentee Shawnee Tribe of Oklahoma. (Sec. 112)
Rule 1.1.14: Matters Nat Otherwise Addressed.
All matters of procedure,
computation, and enforcement not addressed by these rules or the Act shall be
subject to orders of the Commission or its Director in particular cases, or by
the Tax Commission employee procedure manual which may be maintained by the
Director. In all cases wherein the procedure is not set out or governed by the
Act or these regulations, the Tax Commission and its staff may proceed in any
lawful manner. (Sec. 112)
Rule 1.1.15: Cost of Copies.
(a) Persons requesting
copies of Tax Commission records shall pay a fee of fifteen cents (15c) per page
for all pages reproduced.
(b) Copies of any rule,
regulation, decision, or order made by the Tax Commission in the administration
of the General Revenue and Taxation Act or any Tribal Tax Ordinance may be
authenticated under its official seal by the Director, any member of the
Commission, or any authorized agent or employee of the Tax Commission. For such
authentication, a fee of Two Dollars ($2.00) shall be charged.
(c) All fees collected
hereunder shall be deposited in the Tribal Treasury Account and credited to the
appropriate account or line item of the Treasury Account. (Sec. 112)
Rule 1.1.16: Quorum.
The Tax Commission shall
conduct meetings only if at least three members of the Commission are actually
in physical attendance at the meeting; provided, that a single member of
the Commission may continue the meeting from time to time if a quorum is not
present. A record shall be made of Commission members present and absent. (Sec.
112)
Rule 1.1.17: Election and Duties of Chairman ProTein.
During the month of June
each year, by a majority vote of all members, the Tax Commission shall elect one
of the Tax Commissioners to be Chairman ProTem of the Tax Commission to serve
for a term of one year and until his successor is likewise elected.
The Chairman ProTein
shall act as Chairman in the absence of the Chairman. In case of the absence of
both the Chairman and the Chairman ProTein, the remaining Tax Commissioners
shall elect one of their members to act as Chairman until the return of the
Chairman or Chairman ProTein. (Sec. 112)
SUBCHAPTER 1.2 - RULEMAKING PROCEDURES
Rule 1.2.1: Extent of Authority.
The Tax Commission shall
have the authority to prescribe, promulgate, and enforce written rules and
regulations not inconsistent with the General Revenue and Taxation Act of 1986
to:
(a) provide for its
internal operational procedures,
(b) interpret or apply
any Tribal tax laws as may be necessary to ascertain or compute the tax owing by
any taxpayer,
(c) for the filing of any
reports or returns required by any tribal tax law,
(d) provide fee and
charge schedules as authorized by Section 112(b) of the Act,
(e) provide for the
efficient performance of its duties,
(f) otherwise exercise
any rulemaking authority which may be required or permitted by law. (Sec. 112)
Rule 1.2.2: Who May Introduce Proposed Rules.
From and after the
effective date of this rule, the following persons are authorized to submit a
proposed rule for consideration of the Tax Commission:
(a) any member of the Tax
Commission
(b) the Director of the
Tax Commission
(c) any member of the
Executive Committee.
Any taxpayer who believes
that it would be beneficial to him in complying with the Tribal tax laws may
prepare and forward a proposal for a rule to the Chairman of the Tax Commission.
However, such proposal may not be introduced as a proposed rule unless one of
the above authorized persons introduces it.
Rule 1.2.3: Form of Proposed Rules.
Each proposed rule
introduced shall be in writing, preferably typewritten on plain bond Si x 11
inch typing paper and shall clearly state:
(a) That the document is
a proposed rule.
(b) The statutory
authority which the rules proponent believes author izes the Commission to
establish the proposed rule, and the particular section numbers of the Act to
which the proposed rule relates.
(c) A brief summary of
the reason for the rule and its intended effect.
(d) The text of the
proposed rule.
(e) The date of the
submittal and the name signature and status for the person introducing said
proposed rule.
Upon request to the
Director of the Tax Commission from any person authorized to introduce a
proposed rule, the Directot shall cause a typewritten copy to be made of
handwritten proposed rule for the purpose of formal introduction.
Rule 1.2.4: Introduction of Proposed Rule, Numbers.
Each proposed rule shall
be introduced upon the record at any meeting of the Tax Commission by its
proponent. Upon introduction, each proposed rule shall be assigned a consecutive
proposed rule number which shall begin with the word "Proposed Rule",
followed by the last two digits of the current calendar year, a dash (-) and
a consecutive number for proposed rules introduced during that year. (Sec. 112)
Rule 1.2.5: Extraordinary Action Upon Introduction.
If the immediate
enforcement of the proposed rule is critically necessary for the proper
functioning of the Tax Commission, and all of the Commission members present at
the Commission meeting unanimously agree that a temporary rule should be
adopted, the Tax Commission may adopt the proposed rule as a temporary rule. If
it is determined that the proposed rule should be adopted as a temporary rule,
the Tax Commission shall:
(a) Assign the rule a
temporary rule number which shall begin with the words "temporary rule'
followed by the last two digits of the calendar year, a dash (-), and the
consecutive number for temporary rules adopted during that calendar year.
(b) Execute and file the
temporary rule for record in the office of the Clerk of the Tribal Court and the
office of the Tribal Secretary within five (5) working days. Any temporary rule
not filed within five (5) working days shall be void as a temporary rule-until
it is again promulgated as a temporary rule and properly filed.
(c) As soon thereafter as
is practical, all steps described below in the section entitled "Normal
Action Upon Introduction" and the sections following shall be undertaken in
order for the temporary rule to be adopted as final rule. (Sec. 112)
Rule 1.2.6: Normal Action Upon Introduction.
If immediate enforcement
of the proposed rule is not critically necessary for the proper functioning of
the Tax Commission, or all of the Commission members present at the Commission
meeting do not agree that a temporary rule should be adopted, the Commission
shall:
(a) Refer the proposed
rule to the Director of the Tax Commission who shall within thirty days, provide
the Commission with a written analysis of the proposed rule. The Director may
require Commission staff assistance if necessary, and, if budgeted funds are
available may contact the Tribal Attorney if necessary for review of the
proposed rule. The Directors written analysis shall include:
(1) An analysis of
whether the proposed rule is within the scope of the Commission's rule making
powers.
(2) An analysis of
whether the provisions of the proposed rule are consistent with, or in
violation of the Act and the Tribal Constitution.
(3) An analysis of the
expected impact upon the operations of the Commission, and the probable
practical effect of the proposed rule.
(4) His recommendations
for approval or disapproval of the proposed rule, including his recommended
amendments to the proposed rule, if any.
(b) Refer the proposed
rule to any other agency or department of the Tribe which in the opinion of the
Commission may be impacted by the proposed rule for their comments within thirty
days.
(c) Cause to be published
once in the Tribal newsletter a notice stating that the proposed rule has been
introduced with its number, a short statement of the purposes of the proposed
rule, a statement of where copies of the rule may be obtained and the cost
thereof, a statement that public comments on the proposed rule are invited, and
a statement of the date scheduled for taking action of the proposed rule. In
lieu of publication in the Tribal newsletter, such notice may be given by
publication once in any newspaper of general circulation in the Shawnee,
Oklahoma area, or by posting in the Tribal Office and the Bureau of Indian
Affairs, Shawnee Indian Agency. Such notice shall be given at least twenty days
prior to the time set for acting upon such proposed rule.
(d) Set a date and time
after these requi pleted and notice periods expired at which to consi regular
public meeting.
(e) Distribute copies of
the proposed rule, comments on said rule, as they are received, to:
(1) The Director of the
Tax Commission
(2) Each Commission
member
(3) Each Executive
Committee member.
Rule 1.2.7: Consideration of the Proposed Rule.
At the time set for
consideration of the proposed rule the Tax Commission will,
(a) Receive and review
the analysis of the proposed of the Tax Commission and any oral statements he
may wish to offer.
(b) Receive and review
any analysis or written statement concerning the proposed rule, or any oral
statements, offered by other Tribal agencies or departments or their
representatives.
(c) Receive and review
any written or oral statements which members of the public may wish to present.
(d) Make any other or
further inquiry as to the proposed rule as in the discretion of the Commission
appears to be useful or necessary.
(e) Take appropriate
action amending, promulgating, rejecting, or de laying final consideration of
the proposed rule until another announced date, or such other action as may be
necessary. (Sec. 112)
Rule 1.2.8: Action Upon Promulgation of Final Rule.
Upon promulgation of a
proposed rule, such rule shall be a final rule. Within five (5) working days
thereafter, the Director of the Tax Commission shall cause to be prepared a
final draft of the rule as promulgated. Such final draft shall contain:
(a) The final text of the
rule as promulgated.
(b) A short history of
the adoption of the rule which shall specifically contain:
(1) A reference to the
proposed rule number(s) from which the final rule was developed and the date
of introduction.
(2) A summary of the
major comments or proposed amendments accepted by the Commission and
incorporated into the pro posed rule along with any reasons given for
incorporating them into the final rule.
(3) A summary of the
major comments or proposed amendments rejected by the Commission and not
incorporated into the proposed rule along with any reasons given for such
rejec tion.
(4) Any other
information deemed pertinent by the Commis 51 on.
(5) Appropriate
signature lines.
Rule 1.2.9: Filing of Final Rule.
As soon as possible after
the preparation of the final draft of the Rule, said final rule should be
executed and filed for record. Whenever possible, such final rule should be
executed and filed within ten (10) working days after its promulgation. Whenever
possible, the filing of the final rule with the Tribal Secretary and the Clerk
of the Tribal Court should be done on the same day, and within ten (10) days of
its promulgation in order to provide rapid implementation of the rules of the
Commission and lessen questions regarding the effective date thereof. (Sec. 112)
Rule 1.2.10: Numbering of Final Rules.
At the time any proposed
or temporary rule is promulgated as a final rule, the Commission shall assign
such final rule a number compatible with the numbering arrangement of these
regulations, and such final rule shall then be inserted within these regulations
in its appropriate numerical position. (Sec. 112)
Rule 1.2.11: Amendments to Rules.
These rules or rules
promulgated hereafter may be amended, repealed, or modified by following the
same procedures by which a new rule would be promulgated.
Rule 1.2.12: Compilation and Publication of Rules.
(a) At least once each
year, the Director shall cause the official copy of these rules to be updated to
include each and every final rule adopted by the Commission during that year,
and shall cause those rules adopted during the year to be inserted in their
appropriate place within the official copy.
(b) At least once each
year, the Director shall cause to be produced a document containing the complete
text of each proposed rule introduced during that year, each temporary rule
promulgated during that year, and each final draft of every final rule, and
shall include such other and further information as the Director shall deem
appropriate for public distribution.
(c) Each of the Documents
mentioned in (a) and (b) above shall be made available during business hours for
purchase by the public at a charge of fifteen cents (15c) per page plus the cost
of binding. Free copies of these documents shall be distributed to tribal
agencies, employees, the tribal attorney, Tribal Court, or other Tribal
Officials whose functions require that they be aware of the Tax Commission
Rules. Such copies shall remain the property of the Tribe and are delivered for
the benefit of the Tribal Government, except the copies delivered to the tribal
attorney and the tribal court which shall be included in their libraries. The
Director may, when it is in the best interest of the tribe to do so, provide
discount rates for sale of these documents to public libraries, libraries of
institutions of higher learning, or court libraries, and may enter into exchange
agreements with such agencies whereby they provide their materials to the Tribe
and the Tribe provides these documents to the agency without other exchange of
consideration.
(d) The Director may
establish a subscription service for the distri Nation of these documents or for
immediate distribution of Tax Rules, proposed, temporary, or final, and shall
set the charges for advance copies of such rules and information with the
approval of the Commission in order to cover the additional costs of updating.
(Sec. 112)
SUBCHAPTER 1.3 - ADMINISTRATIVE APPEALS
Rule 1.3.1: Appeal of Staff Actions.
(a) Generally, the
initial determination of liability for tribal taxes, penalties, or interest will
be made by the staff of the Tax Commission. When such determination is made by
any staff person subordinate to the Director of the Tax Commission, such
determination shall be first referred to the Director of the Tax Commission.
Such referral shall be informal and shall be taken as follows:
(1) Within thirty days
after the initial determination by the staff, the taxpayer shall submit, in
writing, a statement containing his name and taxpayer identifica tion number,
a description of the type of tax and the taxable period at issue, and his
reasons he believes he is entitled to relief.
(2) The Director of the
Tax Commission may set an appointment to discuss the case with the taxpayer or
may determine the matter from the written request for relief and the
commission files.
(3) In any case, the
Director shall issue his dis cussion in writing within sixty days of receipt
of the written request for relief. This decision shall be the final assessment
as contemplated by Section 151 of the Act for purposes of appeal to the Tax
Commission. If the Director should fail to issue his written determniation
within sixty days, except with the approval of the taxpayer, the taxpayer may
consider the failure to act as a denial of his request for relief for purposes
of appeal to the Tax Commission.
(4) No formal pleadings
are required in such cases, and a simple letter complying with subparagraph
(1) will be sufficient.
(b) In the event that the
Director of the Tax Commission makes or signs the initial determination of
taxes, penalties, or interest, that determination shall be the final assessment
as contemplated by Section 151 of the Act for purposes of Appeal to the Tax
Commission.
(c) The taxpayers may
request reconsideration of the assessment by the Director, but such request or
agreement to reconsider shall not toll the running of the ninety day period for
appeal. (Sec. 151)
Rule 1.3.2: Who May Appeal.
The following persons
shall have a right to appeal to the Tax Commission:
(a) Any person against
whom a final assessment of taxes, penalties, or interest has been entered by the
Director of the Tax Commission.
(b) Any person who has
requested relief from an initial assessment of taxes; penalties, or interest
which request has not been determined by the Director within sixty days of the
receipt of his request for relief, provided, that in the event the person
requests additional time or otherwise consents to an extension of the sixty day
period, the period shall be tolled to the extent of the extension of time
granted.
(c) Any person who has
paid under written protest any taxes, penalties, or interest.
(d) Any person who has
requested, in writing, a refund pursuant to Section 199 of the Act if such
application for a refund has been denied by the Director of the Tax Commission.
If he has failed to act upon such request within sixty days after receipt of the
request such failure to. act shall be deemed a denial of the request for
purposes of appeal . (Sec. 151)
Rule 1.3.3: Administrative Appeals, How taken.
(a) Any proper person
desiring to appeal a decision or assessment of the Director of the Tax
Commission shall file an application for hearing, signed by himself or his duly
authorized agent, setting out therein:
(1) A statement of the
nature of the tax, the amount thereof in controversy, and the action of the
Director complained of with the date of such action.
(2) A clear and concise
assignment of each error alleged to have been committed by the Director. The
taxpayer shall be limited to the assignments of error stated, provided that in
the interest of justice the Commission may allow amendment of the application
to include additional assignments of error.
(3) The argument and
legal authority upon which each assign ment of error is made; provided, that
the applicant shall not be bound or restricted in such hearing, or on appeal,
to the argument and legal authorities contained and cited in said application.
(4) A statement of the
relief sought by the taxpayer.
(5) A statement of the
witnesses, so far as such wit nesses are then known to the taxpayer, showing
their names and addresses, and, if the taxpayer so desires, a request that
such witnesses be subpoenaed.
(6) A verification by
such person, agent, that the statements and facts true.
(7) The taxpayers full
name, his taxpayer number if any, and the complete address at which he may be
served documents on the appeal with his telephone number or the telephone
number of his attorney or advocate. All papers mailed to the address supplied
by the taxpayer in his application for hearing, or supplied by him later in
writing, shall be deemed served at the time of mailing.
(b) If the application
for hearing is filed later than ninety days after the date of the final
assessment, the date of payment of taxes, penalty, or interest under written
protest, or the date of denial of a request for a refund pursuant to Section 199
of the Act, the Tax Commission will dismiss the appeal
(c) The ninety day period
will be calculated by the normal rules of civil procedure applicable in the
tribal courts for the calculation of times within which a person may do some act
for his benefit. (Sec. 151)
Rule 1.3.4: Setting Appeal for Hearing.
If, in any proper
application for a hearing, the taxpayer shall request an oral hearing, the Tax
Commission shall grant such hearing, and shall advise the taxpayer by written
notice of the date, time, and place of the hearing. The date set for the hearing
shall be at least thirty, and not more than sixty days from the date of receipt
of the written request for an oral hearing contained in the application for
appeal. At least fifteen days notice of the hearing shall be given to the
taxpayer by certified mail, return receipt requested. In the event that the
taypayer does not request a. hearing, the Commission may set the matter for
hearing or may decide the appeal on the briefs as it deems appropriate. (Sec.
151)
Rule 1.3.5: File Documents Part of Record.
The Director shall, at
least ten days prior to the date set for hearing, or within thirty days of the
filing of the appeal if no oral hearing is requested, prepare a complete file
record containing all correspondence, tax returns, statements, or other
documents relative to the appeal for inclusion in the record, and mail a copy
thereof to the taxpayer. The taxpayer shall have the right to review such file
record and to offer supplementary materials or challenge the relevancy of
record. The file record shall become a part of the record of Rule 1.3.6: Brief
by Connission.
Rule 1.3.6: Brief by Commission.
Within thirty days of the
filing of the application the arguments and authority relied upon by the
taxpayer, Tax Commission shall respond or cause the tribal prosec respond
thereto in writing. Such time period may be extended by order of the Chairman of
the Tax Commission in his discretion, or some Tax Commission member acting upon
his behalf or at his direction, upon application. (Sec. 151)
Rule 1.3.7: Response by Taxpayer.
Within fifteen days of
the filing of the brief by the Tax Commission, the taypayer may file this
response thereto. Such time period may be extended by order of the Chairman of
the Tax Commission in his direction, or some Tax Commission member acting upon
his behalf or at his direction, upon application. (Sec. 151)
Rule 1.3.8: Further briefing.
Further or other briefing
schedules or additional briefs may be allowed or ordered by the Chairman of the
Tax Commission, or any three members of the Tax Commission acting together, upon
application of the taxpayer or the Director, or upon their own motion stating
the issues to be briefed, provided, that post-hearing briefs filed more
than ten days after the hearing may not be considered, in the discretion of the
Tax Commission, in order for the Tax Commission to comply with the requirements
of Section 153(c) of the Act unless the taxpayer waives his right to a decision
within thirty days in writing, and agrees to allow the Director a reasonable
time to respond to his brief in his waiver. The response time for the Director
shall be set by order of the Commission in such cases. In the event that the
Director causes a brief to be filed more than ten days after the hearing, the
Commission will be presumed to have waived its right to a decision within thirty
days, provided, that the Commission will rule on the appeal within said
thirty day period unless, subsequent to the filing of the Directors brief and
prior to the thirtieth day, the taxpayer indicates in writing that he will file
a response to such brief and also waives his right to a decision within thirty
days. In such cases, the response time for the taxpayer shall be set by order of
the Commission. (Sec. 151)
Rule 1.3.9: Evidence.
(a) Form and
Admissibility. At all hearings the testimony of witnesses shall be taken orally
under oath, unless otherwise provided in these regulations. All evidence
admissible under the Tribal Code shall be admissible and the competency of
witnesses to testify shall be similarly determined, provided, that in its
discretion, the Tax Commission may allow the introduction of any relevant
evidence even though such evidence may generally be subject to some exclusionary
rule if the introduction of such evidence may, in the opinion of the Tax
Commission, be in the interest of justice and fairness.
(b)Examination and
Cross-Examination.
(1) A party may use
leading questions against an adverse party or hostile witness or whenever such
appears reasonably necessary to elicit testimony from a witness of tender
years or poor ability to communicate.
(2) A party may call
any person to be a witness any witness so called on any matter relevant to A
party may impeach his own witness.
(c) A record containing
the verbatim transcript of the evidence taken at the hearing shall be made,
including each exhibit introduced as evidence, the Commission file record
prepared by the Director, all written documents filed in the appeal by the Tax
Commission or the taxpayer, and the final writtten order of the Tax Commission.
Such record shall be maintained indefinitely as a permanent record of the Tax
Commission, and in the event of an appeal to the Tribal Court, such record will
be reduced to writing and certified as to authenticity for filing with the
Court. A copy of the final order constituting the determination of the Tax
Commission of the Appeal shall be filed in the Tax Commission records, the
Tribal Secretary's office, and the Office of the Clerk of the Tribal Court and
shall be maintained indefinitely as a permanent tribal record. (Sec. 151)
Rule l.310: Subpoenas.
(a) Issuance. Subpoenas
for attendance of witnesses or production of documents or things shall be issued
by any member of the Tax Commission on motion of a party. This motion will be
granted without notice to any opposing party and a motion to subpoena witnesses
may not be denied, provided that the party requesting the subpoena, if they wish
for a record of the services thereof to be maintained, shall prepay:
(1) The certified mailing fees for such subpoena if they wish for the subpoena
to be served by certified mail, or;
(2) A deposit against the total cost of service mileage charged by the Indian
Police for service of subpoenas in the amount of not less than Ten Dollars for
each subpoena, which deposit shall be credited against any service fees earned
by the Tribal Police and the balance, if any, returned to the payor, or;
Service of such subpoenas may be made by any person authorized to serve process
in the Tribal Court, or a person appointed by one of the Tax Commissioners for
that purpose at the request of a party, and the party requesting service of the
subpoena in such manner shall pay the process server in such manner as they may
mutually determine. In all such cases, the person serving the subpoena shall
make due return of the subpoena within ten days of service thereof.
(b) Service. Subpoenas
may be served in any manner in which a civil complaint and summons, or subpoena
may be served in the Tribal Court.
(c) Failure to Appear. A
person who has been properly served with a subpoena and fails to appear or
produce, without lawful cause, such documents be listed in the subpoena, may be
deemed to be in contempt of the Tax and the Tax Commission in such cases shall,
at the request of the party in whose behalf the subpoena was issued, file an
application with the Tribal Court for an order of the Court enforcing such
subpoena. If the party ng such subpoena is the taxpayer and he requests
enforcement thereof, he be required, a condition thereto, to waive in writing
his right to a dy hearing and/or speedy determination of the appeal.
(d) Subpoena Unnecessary.
A person present at any appeal may be required to testify in the same manner
attendance upon a subpoena. (Sec. 151)
Rule 1.3.11: Form of Subpoenas.
All subpoenas shall be in
substantially the following form:
BEFORE THE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
| IN THE MATTER OF THE |
) |
| ADMINISTRATIVE APPEAL OF |
) |
|
) Tax Appeal No. |
| (Name of Taxpayer) |
) |
SUBPOENA
THE ABSENTEE SHAWNEE TRIBE OF OKLAHOMA TO:
(Insert Name and Address
of Witness)
You are hereby commanded
to appear at a hearing before the Tax Commission of the Absentee Shawnee Tribe
of Oklahoma in the above entitled matter at the hour of _________ o'clock
______.m. on the ______ day of ___________, 19 ____ at the Absentee Shawnee
Tribal Complex, two miles south of Shawnee, Oklahoma, and to remain in
attendance thereafter until released by the Commission so that you may present
testimony in this action as requested by __________________________.
You are further ordered
to bring to this hearing the following books, records, documents, or things in
your possession or under your control:
___________________________(here insert the physical evidence the witness is
to bring if such is requested in the motion)____________________________________.
IF YOU FAIL TO APPEAR
AS REQUIRED YOU MAY BE PUNISHED OR PENALIZED BY LAW.
Tax Commission Member
RETURN OF SERVICE
I hereby certify that on
the _____ day of _________________, 19____ at the hour of ______o'clock
__________ .m., I served the above named ___________, with a copy of this
subpoena at (describe the place of service_________ by (describe
manner of service)________.
Rule 1.3.12: Role of the Tax Cozmnissioners at the
Hearing.
The role of the Tax
Commissioners in all hearings of the Tax Commission shall be that of finders of
fact and interpreters of the law. As such they should hear the evidence
submitted by the parties, review the record, and decide from the evidence and
the record submitted to them all questions of fact and law presented. It is
improper for a Commission member to participate or assist a party in presenting
his case before the Commission. However, it is proper for a Commission member to
question any witness (after both parties have finished their questioning), the
parties, or their counsel, in order to clarify any questions that Commission
members may have. A member of the Commission should not discuss the case with
either party unless the other party is also there to participate in the
discussion. (Sec. 152)
Rule 1.3.13: Quorum.
The Tax Commission shall
conduct hearings on the merits of the complaint only if ~ atleast three members
of the Commission are actually - in physical attendance at the hearing, provided,
that a single member of the Commission may continue the hearing from time to
time if a quorum is not present. A record shall be made of Commission members
present and absent. (Sec. 112)
Rule 1.3.14: General Order of Hearing.
(a) At the time, date,
and place specified in the notice of hearing and upon readiness of the Tax
Commission, the hearing on the appeal shall be called to order by the Chairman
of the Tax Commission, or in his absence, by the ranking member of the
Commission.
(b) The Chairman should
ask the parties if there are any preliminary matters to be considered and if
they are ready to proceed. Preliminary issues should be considered first, and
determined or taken under consideration to be determined at the time decision is
rendered as may be appropriate. Upon the the parties announcing ready to
proceed, or upon overruling, if appropriate, a motion to continue the hearing
until another time, the Commission shall order the hearing to begin. Due to the
limits imposed by the Act upon holding the hearing and rendering a decision, a
motion to continue or otherwise delay the matter will only be granted in
exceptional circumstances unless both parties agree in writing to waive the time
limitation imposed by the Act.
(c) The Tax Commission
may then present its opening statement. The opening statement is not an argument
and is not evidence, but is an opportunity to present a statement of what the
party expects to prove by his evidence so that the Commission will know what to
expect and what the party thinks is important to his case. The taxpayer may then
either make his opening statement or may reserve it to be made immediately prior
to the presentation of his evidence.
(d) The Director of the
Tax Commission shall then call the Tax Com mission witnesses and after evidence
to show that the taxpayer is required by tribal law to pay the tax at issue.
This may be shown by oral testimony or by documents in the record. At the end of
the Commission's evidence, the taxpayer may move the Commission to sustain his
appeal if sufficient evidence has not been introduced to show, if it were to be
beliswed, that the taxpayer is obligated to pay the tax. The Commission should
usually rule on this motion before continuing the hearing.
(e) The taxpayer may then
call his witnesses and offer his evidence in support of his appeal. At the end
of the taxpayer's presentation of his evidence, the Director and the taxpayer
may then respectively offer rebuttal testimony only, unless the Commission
permits them to offer additional evidence. Within reasonable limits, the
Commission will allow the parties some flexibility in the number of rounds of
rebuttal evidence allowed, provided, that since the Director has the
burden of showing that the tax is owed, he is entitled to present the last round
of evidence and argument if he chooses to do so.
(f) When all evidence has
been submitted, the Director and the taxpayer may make their closing arguments.
The closing argument is not evidence but is an opportunity for each party to
summarize, analyze, and offer their comments upon the evidence. The Commission
members may question the parties about their respective positions or the
evidence.
(g) The hearing may then
be adjourned, and the Commission members participating in the hearing shall
render their written decision on the matter within thirty days and mail a copy
thereof to the taxpayer. (Sec. 112 & 151)
Rule 1.3.15: Questions Not Addressed By Rules.
All matters of procedure
not addressed by these rules shall be subject to order of the Commission entered
upon request of a party in a particular appeal. In all cases wherein the
procedure is not governed by the Act or these rules, the Tax Commission may
proceed in any lawful manner. (Sec. 112)
Rule 1.3.16: Compilation of Decisions.
The Director, at least
once each year, shall cause allot the decisions of the Tax Commission or appeals
to be compiled into a document and made available to the public in the same
manner and under the same conditions as the Tax Commission rules are made
available for the public. (Sec. 112)
CHAPTER 2 - TOBACCO TAX RULES
SUBCHAPTER 2.1 - GENERAL PROVISIONS
Rule 2.1.1: Definitions.
The definitions provided
in this rule are provided for the sole purpose of proper interpretation of the
Tax Commission Rules and Regulations in this Chapter, and shall be determinative
unless a contrary meaning is clear from the context.
(a) The term
"cigarette" is defined to mean and include all rolled tobacco or any
substitute therefore wrapped in paper or any substitute therefore and weighing
not to exceed three (3) pounds per thousand (1000) individual rolls.
(b) The term
"person" is defined to mean and include any natural indivi dual,
company, partnership, firm, joint venture, association, corporation, estate,
trust, political entity, or other identifiable entity to which these rules may
be applied.
(c) The term
"wholesaler" is defined to mean and include any jobber or person
organized and existing or doing business primarily to sell cigarettes or tobacco
products to and render services to retailers and who renders such services to
retailers within the jurisdiction of the Absentee Shawnee Tribe of Oklahoma;
provided, that at least 75% of the whole gross sales within the jurisdiction of
the Tribe are made at wholesale. Irrespective of the foregoing requirement, any
jobber or a person who is recognized and licensed as a wholesaler in the
jurisdiction wherein said jobber or person resides, is incorporated, or has its
principal place of business shall be a wholesaler as defined by this ordinance,
and anyoperator of four (4) or more cigarette vending machines shall be a
wholesaler as defined by this ordinance.
(d) The term
"retailer" is defined to mean and include any person who comes into
possession of cigarettes or tobacco products for the purpose of selling or who
sells them at retail, any person not coming within the definition of a
wholesaler having possession of more than one thousand (1000) cigarettes, and
any person operating one, two or three vending machines.
(e) The term
"consumer" is defined to mean and include any person who receives or
comes into possession of cigarettes or tobacco products for the purpose of
consuming or otherwise disposing of them in any way except by an exchange of
value.
(f) The term "Tax
Commission' is defined to mean and include the Tax Commission of the Absentee
Shawnee Tribe of Oklahoma.
(g) The term
"sale" or "sales" is defined to mean and include all sales,
barters, exchanges or other transfers of ownership of cigarettes or tobacco
products from one person to another, or the use or consumption within the tribal
jurisdiction in the first instance of cigarettes or tobacco products from
outside the tribal jurisdiction upon which the tribal tax has not been paid.
(h) The term
"stamp" is defined to mean and include the stamp or stamps produced by
the Tax Commission by which the tax levied hereunder is paid.
(i) The term
"tobacco product" is defined to mean and include any product of any
species of the tobacco plant, including smoking tobacco suitable for smoking in
pipes or rolling into cigarettes, any roll of tobacco for smoking irrespective
of size or shape or adulteration which has a wrapper made chiefly of tobacco and
includes but is not limited to those items commonly known as cigars, cheroots,
or stogies, and any articles or products made from tobacco or any substitute
therefore, provided, that cigarettes and chewing tobacco of any description
including snuff shall not be classified as tobacco products. (Sec. 201)
Rule 2.1.2: Gavernmental Use Exemption.
(a) Sale of cigarettes or
tobacco products to any federal, state or tribal government, or any political
subdivision or agency thereof, and the use, possession or consumption of
cigarettes or tobacco products by such governmental entity shall not be
considered as a taxable event pursuant to the General Revenue and Taxation Act
of 1986 when such sale furthers the governmental activities of the purchaser and
such purchase is solely for the governmental purposes of the purchaser.
(b) Sale of cigai-ettes
or tobacco products to any federal, state, or tribal government, or any
political subdivision or agency thereof, or the use, possession or resale of
cigarettes or tobacco products by such governmental entity shall be considered
as a taxable event pursuant to the General Revenue and Taxation Act of 1986 when
such event occurs to further the commercial activities of the governmental
entity.
(c) Sale of cigarettes or
tobacco products to any federal, state, or tribal government, or any political
subdivision or agency thereof, or the use, possession or resale of cigarettes or
tobacco products by such governmental entity shall be presumed to be for
commercial activities of the governmental entity unless prior to execution of or
entering into the contract for sale, or the transfer of possession, or use, or
the event of resale of cigarettes or tobacco products to or by such governmental
entity, a request for a declaration of exemption is filed with the Tax
Commission stating from whom such tobacco will be sold or transferred, the name,
address and affiliation of the governmental entity involved, the expected
ultimate consumer of such tobacco, the governmental purposes for such
transaction, and the amount of tobacco subject to such event. No particular form
of request is required, and a letter request will be sufficient provided that
said letter contains the information herein requested. The Tax Commission may
request additional information if necessary to its determination, and will
render its decision on the matter as promptly as possible. The seller or
transferor of such products shall remain liable for the tax in the event that he
or it sells or transfers such cigarettes or tobacco products prior to the
determination of the Tax Commission in the event that the Tax Commission
determines that such sale or transfer is not an exempt event. (Sec. 112)
SUBCHAPTER 2.2 - PAYMENT OF TOBACCO TAXES
Rule 2.2.1: Advance Payment Required.
(a) All applicable taxes
shall be paid prior to the sale, distribution, or transfer of possession of any
cigarettes or tobacco products, and every wholesaler or retailer of cigarettes
or tobacco products shall cause the same to have affixed such stamps or approved
impressions as are required by law.
(b) Whenever tobacco
taxes are paid by any person other than the con sumer, user, or possessor, that
payment shall be considered an advance payment of such taxes due. Payment by
another of the tax is to be added to the price and recovered from the ultimate
user or consumer. (Sec. 112)
Rule 2.2.2: Affixing Stamps - Notification to Coomiission.
(a) Wholesalers and
retailers receiving unstamped cigarettes or tobacco products must notify the Tax
Commission within seventy-two hours of receipt and provide an invoice or other
satisfactory evidence of unstamped cigarettes or tobacco products. Advance
payment of taxes may be based on such evidence.
(b) Every retailer who
has received cigarettes or tobacco products shall, within seventy-two hours,
excluding Sundays and holidays, from the time such cigarettes come into his
possession, and before making any sale or distribution for consumption thereof,
affix stamps upon all packages.
(c) Such tax shall be
evidenced by stamps which shall be furnished by and purchased from the Tax
Commission or by an impression of such tax by the use of a metering device when
authorized in writing by the Tax Commission, and said stamps or impressions
shall be securely affixed to one end of each package in which cigarettes are
contained or from which consumed. A package contains more than ten and not more
than twenty cigarettes. (Sec. 208)
Rule 2.2.3: Exchange of Stamps.
The Tax Commission, upon
written application showing cause therefore with sufficient proof where
necessary, may exchange stamps damaged, outdated, affixed to packages returned
to the factory, shipped to other jurisdictions when the taxable event occurs
outside the jurisdiction of the Absentee Shawnee Tribe of Oklahoma, sold to
government agencies pursuant to an approved exempt sale, or excess stamps. (Sec.
112)
SUBCHAPTER 2.3 - TOBACCO VENDING MACHINE PERMITS
Rule 2.3.1: Permit Required for Tobacco Vending Machines.
Each separate vending
machine operated within the tribal jurisdiction from which cigarettes and
tobacco products are sold requires a separate, annual permit. Such permits are
valid for a period of one calendar year from the date of issue.
Rule 2.3.2: Application for Tobacco Vending Machine Permit.
No particular form of
application for a tobacco vending machine permit is required provided that such
application shall be in writing and shall state the name, address and telephone
number of the person making the application, the requested issue date of the
permit, and the make, model and serial number of each tobacco vending machine
for which a permit is requested. Each application shall be signed by the person
requesting the permit and shall be
accompanied by a check or money order for the fee required by law. (Sec. 271)(a)
Rule 2.3.3: Fees Required.
A fee of Twenty Dollars
($20.00) shall be paid for each new or renewal Tobacco Vending Machine Permit
issued which fee shall be paid at the time application for such permit is made.
(Sec. 271)(b)
Rule 2.3.4: Tobacco Vending Machine Permit Not
Transferable.
Vending machine permits
are not transferable from one machine to another, nor from one person to
another, nor are they assignable. (Sec. 271)(b).
CHAPTER 3 - SALES TAX RULES
SUBCHAPTER 3.1 - GENERAL PROVISIONS
Rule 3.1.1: Definitions.
The definitions provided
in this rule are provided for the sole purpose of proper interpretation of the
Tax Commission Rules and Regulations in this Chapter, and shall be determinative
unless a contrary meaning is clear from the context.
(a) The term
"person" is defined to individual, company, partnership, firm,
corporation, estate, trust, political entity, which these rules may be applied.
(b) The term
"retailer" is defined to mean and include any the ordinary course of
business sells any property to another, sale would be described as a
"wholesale" or "retail" sale.
(c) The term
"consumer" is defined to mean and include any person who receives or
comes into possession of property from a retailer by means of a of such
property.
(d) The term
"property" is defined to mean and include all tangible personal
property of every kind and description, except property upon which some other
tax is expressly imposed in lieu of the taxes imposed by Chapter Three of the
General Revenue and Taxation Act of 1986.
(e) The term "Tax
Commission" is defined to mean and include the Tax Commission of the
Absentee Shawnee Tribe of Oklahoma.
(f) The term
"sale" or its derivatives is defined to mean and include all sales,
barters, trades, exchanges, or other transfer of ownership for value of property
from a retailer to any person no matter how characterized, except transfers or
ownership upon which some other tax is expressly imposed in lieu of the taxes
imposed by Chapter Three of the General Revenue and Taxation Act of 1986. (Sec.
301)
Rule 3.1.2: Sales Tax Forms.
Sales Tax Report forms
shall be made available to each vendor, at the time of initial registration and
upon request thereafter, identifying certain compliance requirements including,
but not limited to, name, address, registration number, reporting period, amount
of gross sales, amount of taxes collected, amount of taxes reported and paid,
and requiring a certification of authenticity by the vendor. (Sec. 112)
SUBCHAPTER 3.2 - COMPUTATION OF TAX
Rule 3.2.1: Adoption of 31 Sales Tax Brackets.
The amount of tax to be
collected on each sale is three percent (3%) of the gross receipts or gross
proceeds, and may be computed by the vendor for collection purposes upon each
dollar, or fraction thereof, in the following manner:
(a) Upon each full dollar
- Three Cents (3c).
(b) Upon each fraction of
a dollar according to the following:
| Amount |
Tax
|
| $.01 thru .16 |
No Tax |
| $.17 thru .49 |
1c |
| $.50 thru .83 |
2c |
| $84 thru .99 |
3c |
The use of the above
authorized bracket system does not relieve the vendor from the duty and
liability to remit to the Tax Commission an amount equal to 3% of the gross
receipts or gross proceeds derived from all sales during the taxable period.
(Sec. 302)
SUBCHAPTER 3.3 - SALES TAX REGISTRATION
Rule 3.3.1: Vendor Registration Required.
Prior to conducting any
business at which a sale of property may be made a separate sales tax
registration for each place of business to be operated must be obtained by the
person owning or in charge thereof. No charge shall be made for such
registration by the Tax Commission. Upon filing of each application in proper
form, the Tax Commission shall grant and issue to the applicant a separate
registration for each place of business which shall be valid for a period of one
year except as otherwise provided herein. (Sec.113) Rule 3.3.2: Sales Tax
Registration Not Transferable.
The registration is not
assignable or transferable and shall be valid only for the person in whose name
it is issued and for the transaction of business at the place designated
therein. (Sec. 112 & 113)
Rule 3.3.3: Sales Tax Registration to be Displayed.
The sales tax
registration form shall at all times be conspicuously displayed at the place of
business for which issued in a position where it can be easily seen by the
public.
Rule 3.3.4: Discontinuance of Business Voids Registration.
Upon discontinuance of
the business for which the registration was issued, the sales tax registration
shall be rendered null and void. (Sec. 112)
3.3.5: Final Sales Tax Return - Return of Registration.
Any person operating
under a sales tax registration as provided inthis article shall, upon
discontinuance of business by sale or- otherwise, fill a sales tax return
clearly labeled "FINAL RETURN", and attach thereto their sales tax
registration for cancellation, together with a remittance for any unpaid or
accrued taxes within the time set by law for filing their next regular sales tax
return. Failure to surrender a registration, submit a final return and pay any
and all accrued taxes will be sufficient cause for the Tax Commission to refuse
to issue a permit subsequently to such person to engage in or transact any other
business. (Sec. 112)
3.3.6: Revocation and Suspension of Registration.
Whenever a holder of a
registration fails to comply with any provisions of this Subchapter, the Tax
Commission, after giving ten (10) days notice in writing of the time and place
of hearing to show cause why his registration should not be revoked, may revoke
or suspend the registration of any per-son, said registration to be renewed or
said suspension lifted upon removal of the cause or causes of revocation or
suspension. (Sec. 112)
CHAPTER 4 - EARNINGS TAX
SUBCHAPTER 4.1 - GENERAL PROVISIONS
Rule 4.1.1: Definitions.
(a) The term
"person" is defined to mean and include any natural individual,
company, partner-ship, firm, joint venture, association, corporation, estate,
trust or political entity including the Absentee Shawnee Tribe of Oklahoma and
its governmental agencies.
(b) The term
"employee" is defined to mean and include any individual who performs
a service for any per-son and receives earnings therefore.
(c) The term
"employer" is defined to mean and include the person for whom an
individual performs or performed any service of whatsoever nature, as the
employee of such person.
(d) The term
"earnings" is defined to mean and include all wages, salaries, tips
and other employee compensation for services performed by an employee for his
employer, including thd cash value of all remuneration paid in any medium other
than cash which are subject to federal income tax withholding pursuant to 26
U.S.C. Section 3401 et seq.
(e) The tern
"calendar year" is defined to mean and include the period from January
1 until December 31 inclusive of each year.
(f) The term
"employed within the Tribal jurisdiction" means that the employee's
regular assigned work station is some place within the territorial jurisdiction
of the Tribe notwithstanding that such employee may be assigned and perform
employee duties outside the Tribal jurisdiction.
(g) The term
"regularly performs employee services within the Tribal jurisdiction"
means that although the employee's regular assigned work station is not some
place within the territorial jurisdiction of the Tribe, the employee is assigned
and performs employee duties within the tribal jurisdiction on a regular and
recurrent basis whether or not such duties are assigned and performed pursuant
to a fixed schedule. (Sec. 401.)
Rule 4.1.2: Tax on Earnings.
There is hereby levied
upon earnings paid to any employee who is employed regularly performs employee
services within the Tribal jurisdiction an earnigs tax equal to three percent
(3%) of the employee's earnings during the dar year. (Sec. 402)
4.1.3: Earnings Tax Collected at the Source.
(a) Every employer making
payment of earnings shall deduct and withhold from such earnings a tax
determined by multiplying the percentage rate, as levied in Section 402 of this
Article, times the gross earnings of that individual for the pay period in which
the earnings are paid or otherwise made subject to the direction of the
employee. Each employer shall notify each employee in writing of the amount of
tax deducted and withheld each pay period.
(b) The employer shall be
liable for the payment of the tax required to be deducted and withheld by this
Article and shall not be liable to any person for the amount of such payment.
(c) If the employer, in
violation of this section, fails to deduct and withhold the tax under this
Article, and the tax is thereafter paid, the tax required to be deducted and
withheld shall not be collected from the employer, but this subsection shall not
relieve the employer from liability for any penalties or interest which have
accrued. (Sec. 404)
Rule 4.1.4: Payment of Earnings Tax and Reports.
(a) Every employer shall
submit to the Tax Commission within fourteen (14) days after the end of each
calendar month, a report on such form as the Tax Commission shall prescribe
showing the gross wages paid and earnings taxes withheld each calendar month.
(b) Every employer shall
pay the gross earnings taxes collected during a calendar month to the Tax
Commission at the same time as the report for that calendar month is submitted.
(Sec. 406)
Rule 4.1.5: Records and Employee Notices.
(a) Every employer shall
maintain for not less than three (3) years complete and adequate records
including time sheets and payroll records showing the amount of earnings paid to
each employee and the amount of earnings tax withheld and paid to the Tax
Commission.
(b) Once each year, at
the time Federal Wage Statements, Form W-2, Wage and Tax Statements, are
delivered to the employees, the employer shall disclose to the employee in
writing the gross earnings paid to the employee and the total earnings tax
withheld and paid.
(c) Any employee-taxpayer
may file an administrative appeal to receive a refund of any earnings taxes
withheld in excess of the amount owed. Such appeal will be considered filed in a
timely manner if the appeal is filed within ninety (90) days of the date the
employer discloses to the employee the total earnings and earnings taxes
withheld pursuant to subsection (b) of this section. (Sec. 407)
Rule 4.1.6: Penalties.
Any employer who shall
fail to file any report required by Section 406 of this Article on or before the
due date thereof shall be liable for an additional penalty of fifty percent
(50%) of the gross amount of the tax due and payable with that report plus
interest at the statutory rate until paid. (Sec. 409)
CHAPTER 5 - POSSESSORY INTEREST TAXES
SUBCHAPTER 5.1 - GENERAL PROVISIONS
Rule 5.1.1: Definitions.
For the purpose of this
chapter:
(a) The term
"person" is defined to mean and include any natural individual,
company, partnership, firm, joint venture, association, club, corporation,
estate, trust or political entity.
(b) The term 'possessory
interest" is defined to mean and include the interest and rights in real
property within the Tribal jurisdiction obtained by every lessee who enters into
any business lease, agricultural lease, grazing lease, oil and gas lease, or
other leasehold estates approved by the Bureau of Indian Affairs within the
jurisdiction of the Absentee Shawnee Tribe of Oklahoma.
(c) The term
"lessee" is defined to mean and include the person or persons who have
obtained directly from the Indian or tribal owner or owners any possessory
interest in any lands held in trust by the United States for the benefit of any
Indian or tribal owner or owners, or held by any Indian or tribal owner or
owners in fee subject to a restriction upon alienation imposed by the United
States and the assignees and successor-s in interest of such person or persons.
This term does not apply to a sublessee where the lessee retains an interest in
the leasehold estate.
(d) "Valuable
improvement" is defined as any building, structure or improvement added to
the leased property with a value of more than Five Hundred Dollars ($500.00).
(Sec. 501)
Rule 5.1.2: Tax on Possessory Interests.
There is hereby levied
upon every possessory interest within the jurisdiction of the Absentee Shawnee
Tribe of Oklahoma a basic tax equal to One Dollar ($1.00) per year per acre or
fraction of an acre contained within such possessory interest. (Sec. 502)
Rule 5.1.3: Surcharge on Valuable Improvements.
There is hereby levied
upon every valuable improvement within any possessory interest a surcharge tax
equal to one percent (1%) of the market value of such valuable improvements per
year. (Sec. 503)
Rule 5.1.4: Incidence of Tax.
The incidence of the tax
and surcharge levied and imposed by this chapter shall be upon the lessee, and
the lessor and his interest in such leasehold shall in no way become liable for
payment of the taxes herein levied. (Sec.504) Rule 5.1.5: Due Date of Tax.
The taxes herein levied
shall be due and payable in advance on the first day of October of each year, provided,
that when a new valuable improvement is constructed or otherwise made to such
leasehold or a new possessory interest is created, or when an existing
possessory interest is extended past its basic term all taxes for the balance of
the tax year not prepaid shall become due on the date of creation or extension.
(Sec. 505)
Rule 5.1.6: Forfeiture Provisions to Apply.
Possessory interests may
be forfeited for nonpayment of taxes and surcharges in the same manner that
personal property may be forfeited pursuant to Section 132 of this Title, provided,
that no person may be ousted from actual and peaceful possession and enjoyment
of any possessory interest until a judgement or forfeiture of the possessory
interest has been entered by the Tribal Court. (Sec. 512)
Rule 5.1.7: Compliance with Section 500 af the Absentee
Shawnee General Reve nue and Taxation Act of 1986.
(a) All other rules and
regulations as needed, or deemed necessary by the Absentee Shawnee Tax
Commission to enforce compliance with this Act which do not conflict with
Section 500 of the Absentee Shawnee General Revenue and Taxation Act of 1986.
Sec. 112)
CHAPTER 6 - OIL AND GAS SEVERANCE TAX RULES
SUBCHAPTER 6.1 - GENERAL PROVISIONS
Rule 6.1.1: Definitions.
The definitions provided
in this rule are provided for the sole purpose of proper-interpretation of the
Tax Commission Rules and Regulations in this Chapter, and shall be determinative
unless a contrary meaning is clear from the context.
(a) The term
"Minerals" is defined to mean and include all oil, gas and other
petroleum products unless coupled with an enumeration of specific substances not
including petroleum products.
(b) The term
"Mineral Estate" is defined to mean and include all substances located
upon and/or under the surface of a described tract of land having a special
value apart from the land itself whose removal will not substantially interfere
with surface usage excluding water, gravel, clay and rock.
(c) The term
"Mineral Deed" is defined to mean and include a conveyance of the
minerals in, on, or under a described tract of land and includes all oil, gas
and petroleum unless coupled with an enumeration of specific substances not
including petroleum products.
(d) The term
"Mineral Lease" is defined to mean and include a contract by which the
lessee is granted the right to explore for and produce minerals from a described
tract of land and includes oil and gas unless coupled with an enumeration of
substances not including oil and gas.
(e) The term
"Petroleum" is defined to mean and include all oil, natural gas and
other hydrocarbons in a liquid or gaseous state.
(f) The term "Oil
and Gas" is defined to mean and include oil, natural gas, casing head
gasoline, dry gas and all petroleum products normally discoverable by the
process of oil and gas exploration.
(g) The term "Oil
and Gas Lease" is defined to mean and include a contract by which the
lessee is granted the right to explore for and produce oil, gas or other
hydrocarbons in a liquid or gaseous state and normally discoverable through the
process of petroleum exploration.
(h) The term
"Royalty" is defined to mean and include the share of production which
belongs to the mineral owner free of expenses of production.
(i) The term
"Royalty Deed" is defined to mean and include an instrument in writing
conveying a royalty interest. The instrument must name the grantor and the
grantee, describe the tract, specify the size of the interest and contian the
signature of the grantor.
(j) The term
"Royalty Interest" is defined to mean and include a property interest
in oil and gas after a severance by royalty deed and distingusihable from a
mineral inerest by the absence of operating, exploration and production right.
(k) The term
"Working Interest" is defined to mean and include operating interest
under an oil and gas lease and as the exclusive right engage in petroleum
exploration and production on the tract.
(l) The term
"Person" is defined to mean and include any entity, natural or
artificial legally capable of entering into an oil and gas lease and
specifically includes natural person, corporation, associations, joint
enterprises and partnerships.
(m) The term
"Operator" is defined to mean and include a person, natural or
artificial, engaged in the business of oil and gas exploration and who has the
exclusive right to explore for and produce oil and gas on a described tract
under the lease or under a unitized pooling order or voluntary pooling
agreements.
(n) The term
"Drilling Operations" is defined to mean and include any work or
actual operations undertaken or commenced in good faith for the purpose of
carrying out any of the rights, privileges or duties of the lessee under a
lease.
(o) The term "Delay
Rental" is defined to mean and include a sum of money payable to the lessor
by the lessee for the privilege of deferring the commencement of drilling
operations.
(p) The term 'Advance
Rental" is defined to mean and include rentals paid by the lessee to the
lessor which will keep the lease in effect for a stated period (or twelve months
if no period is stated) subsequent to the date payment is due and which will be
credited against royalty payments if production is obtained within the stated
period.
(q) The term
"Bonus" is defined to mean and include cash consideration paid or
payable by the lessee to the lessor for the execution of an oil and/or gas lease
by the owner of a mineral state.
(r) The term
"Production" is defined to mean and include actual pro duction of oil
or gas in paying quantities.
(s) The term "Gross
Market Value" is defined to mean and include the value of petroleum at the
well produced and saved as determined by the higher of the contract price
obtained by the operator for the sale of the petroleum or the highest price
offered for the same type of product in the field within thirty days of
production and without deduction for production expenses.
(t) The term
"Unitized Pool" is defined to mean and include an area of land as to
which parties with mineral interest therein are bound by order of the
appropriate tribal, federal, or state agency or by agreement to share the
minerals produced on a specified basis.
(u) The term "Crude
or Crude Oil" is defined to mean and include liquid petroleum and all other
hydrocarbons produced at the well in liquid form by ordinary production methods
and which are not the product of condensation.
(v) The term
"Condensate" is defined to mean and include liquid hydro carbons
recovered by conventional surface separators.
(w) The term
"Mineral Oil" is defined to mean and include crude oil.
(x) The term
"Hydrocarbon" is defined to mean and include an organic compound of
hydrogen and carbon also known as petroleum.
(y) The term
"Severance Tax" is defined to mean and include a tax levied on the
privilege of removing and removal pursuant to that privilege of minerals from
the ground, which tax is calculated as a percentage of the gross market value of
the hydrocarbon substances produced.
(z) The term
"Miner-al Interest" is defined to mean and include the property
interest created in oil and gas after a severance of the mineral estate from the
surface estate by mineral deed or oil and gas lease. (Sec. 112)
SUBCHAPTER 6.2 - PAYMENT OF OIL AND GAS SEVERANCE TAX
Rule 6.2.1: General Requirements.
(a) A severance tax in
the amount of 8% of the gross market value of production is due and owing at the
time the petroleum is produced severed, saved or removed from the land.
(b) Such tax must be paid
by all persons holding interests in mineral estates underlying land within the
jurisdiction of the Absentee Shawnee Tribe, otherwise exempt or unless the
operator pays the tax on behalf of the various owners and lessees.
(c) Payment of severance
tax must be received monthly on or before the last day of the calendar month
following the month in which tax becomes due and owing. Payment should be made
by check or money order made payable to the Absentee Shawnee Tax Corrnission.
(Sec. 602, 603 & 604)
Rule 6.2.2: Measurement.
(a) All crude oil and
liquid hydrocarbon substances normally measured in liquid for-in shall be
measured and reported in units of barrels of 42 U.S. Gallons of 321 cubic inches
per gallon corrected to standard temperature and other variables pursuant to the
regulations of the United States Mineral Management Service.
(b) All natural gas and
other vaporous hydrocarbon substances normally measured in gaseous form shall be
measured and reported in units of one thousand cubic feet corrected to standard
temperature and pressure pursuant to the regulations of the United States
Mineral Management Service.
(c) Reports must be
submitted to the Tax Commission of the Absentee Shawnee Tribe together with
remittances of amo(mnts owed on or before the last day of the first calendar
month following the reporting period covered by the report. (Sec. 609)
Rule 6.2.3: Penalties For Non-Compliance.
(a) The time in which
monthly reports may be filed cannot be extended without express authority from
the Executive Committee.
(b) Late payment will
result in the assessment of a 5% late penalty to the operator. (Sec. 604 &
605)
(c) Interest on accounts
more than thirty days past due will be computed at the rate of 1.66 percent per
month (20% per annum).
(d) Any late penalties
and interest due must be submitted with the monthly report and tax payment in
order for the tax payment to be accepted and credited to the account of the
payor
(e) Habitual failure to
file timely reports may result in a requirement for a payment bond.
(f) When an operator
refuses to file the operator's remittance report and pay the tribal tax or when
an operator has failed to file any operator's remittance report and pay the
tribal tax for a period of sixty days, the Director of the Tax Commission shall
schedule a hearing and issue proper notice wherein the operator may appear
before the Director of the Tax Commission and show cause for his refusal or
failure to properly file reports and pay taxes. An order shall be enter-ed at
the close of this hearing.
(g) When any person
filing an operator's remittance report reports untruthfully the location of a
well, the names of lessees, or the relationship of lessees to the operator,
misnames the product or miscalculated the production volume or the gross market
value by 5% or more, he will be presumed to have filed a fraudulent document.
Upon discovering that a party has presumably filed a fraudulent document, the
Tax Commission shall promptly refer the matter to the prosecuting attorney of
the Absentee Shawnee Tribe for appropriate action. (Sec. 112, 604, 605 &
606)
Rule 6.2.4: Monitoring Operations.
In furtherance of the Tax
Commission authority contained in Section 611 of the Act, the Director is
authorized to:
(a) Cause the operations
on any well or wells within the Tribal jurisdiction to be monitored or spot
checked to determine the volume and value of hydrocarbon substances being
removed or stored upon the lease. This authority includes the authority to gauge
tank batteries and inspect run tickets or meters.
(b) To compare Tax
Commission production reports on any well or wells within the Tribal
jurisdiction to similar reports available on those wells or similar wells in the
field from the Bureau of Indian Affairs, the Mineral Management Service, the
Oklahoma Tax Commission, the Oklahoma Corporation Commission or recognized
industry trade journals.
(c) Some wells should be
monitored or checked each month and problem leases may be continuously
monitored.
(d) Upon discovering an
incorrect report of gross production volume or value, or if no report on a
production well has been made, the Director should execute a show cause order
for the operator to appear and show cause why an additional tax, penalties and
interest should not be imposed.
(e) At the date set for
the show cause hearing the Director should determine whether an additional tax,
penalties, or interest are due and should notify the taxpayer in writing within
thirty days of his decision. The decision of the Director is appealable to the
Tax Commission as any other final assessment made by the Commission staff.
(f) The Director may
delegate his duties under this ru mission staff for initial enforcement
proceedings. (Sec. 112 & 611)
CHAPTER 7 - BINGO RECEIPTS SURCHARGE TAXES
SUBCHAPTER 7.1 - GENERAL PROVISIONS
Rule 7.1.1: Definitions.
The definitions provided
in this rule are provided for the sole purpose of proper interpretation of the
Tax Commission Rules and Regulations in this Chapter, and shall be determinative
unless a contrary meaning is clear from the context.
(a) The term
"Bingo" is defined to mean and include any game or session of bingo as
defined in the Bingo Ordinance of the Absentee Shawnee Tribe of Oklahoma.
(b) The term "Bingo
Operator" is defined to mean and include any Corporation licensed to
conduct private bingo within the jurisdiction of the Absentee Shawnee Tribe of
Oklahoma pursuant to Chapter Two of the Bingo Ordinance.
(c) The term "Gross
Bingo Receipts" is defined to mean and include all receipts and other
income of a Bingo Operator directly or indirectly received through or as a
result of conduct of Bingo pursuant to his Bingo License. This term shall not
include income of a corporation received as a result of activities unrelated to
the conduct of bingo. This term specifically includes income generated as a
result of admission prices, concessions, parking fees and other incidental
receipts flowing from the conduct of bingo which are required to be reported by
Section 251 of the Bingo Ordinance.
(d) The term "Net
Bingo Receipts" is defined to mean and include the gross bingo receipts
less any deductions authorized by this chapter.(Sec. 701)
SUBCHAPTER 7.2 - COMPUTATION AND PAYMENT OF TAX
Rule 7.2.1: Bingo Reports Due - Alternate Reporting.
(a) All bingo surcharge
levied and reports required pursuant to Chapter Seven of the General Revenue and
Taxation Act of 1986 shall be due and payable by the fifteenth day after the end
of the quarter. Quarters end on the last day of March, June, September and
December- of each calendar year. Such reports and remittances shall include all
business conducted upon the last day of the reporting month.
(b) For the convenience
of the taypayer, a Bingo Operator may elect to report and remit his bingo
surcharge tax returns monthly in lieu of quarterly reports. Whenever an operator
elects to report monthly, the report and remittance is due by the 10th of the
month following the reporting period. The report or remittance shall be deemed
delinquent if it is received after the 15th day of the month following the
reporting period.
(c) A bingo operator may
elect to report and remit on a monthly basis by filing notice of his intention
to do so with the Tax Commission or by simply filing reports on a monthly basis
for any two consecutive months. Once a taxpayer has begun to make monthly
reports, he may discontinue monthly reports and return to quarterly reporting
only by filing written notice of his intent to do so with the Tax Commission at
least thirty days prior to a regular quarterly report due date, and by filing
his final monthly report and remittance on or before the said regular quarterly
due date. A taxpayer may change his reporting period no more than once each
calendar year unless the prior written consent of the Tax Commission be first
obtained. (Sec. 750)
Rule 7.2.2: Non-Deductible Items.
The following items shall
be non-deductible as business expenses:
(a) Any check returned
unpaid due to insufficient funds, closed account or other reason. (Sec. 112)
CHAPTER 8 - MOTOR VEHICLE TAXES AND REGISTRATION
SUBCHAPTER 8.1 - GENERAL PROVISIONS.
Rule 8.1.1: Definitions.
The definitions provided
in this rule are provided for the sole purpose of proper interpretation of the
Tax Commission Rules and Regulations in this Chapter, and shall be determinative
unless a contrary meaning is clear from the context.
(a) The term
"Commercial Vehicle" is defined to mean and include any motor vehicle
of the car, station wagon, van, pickup, or similar type constructed and used
primarily for the transportation of persons or goods in the ordinary course of
trade or business.
(b) The term
"Manufactured Home" is defined to mean and include any mobile home,
house trailer, or other factory manufactured home designed for semi permanent
installation as a resident but maintaining the capability of being pulled upon
the highways upon wheels attached thereto.
(c) The term "Motor
Vehicle" is defined to mean and include any wheeled conveyance for carrying
persons or property capable of being propelled under its own power through the
use of an internal combustion engine of greater than fifty cubic centimeters
displacement. Provided, however, that farm tractors, farm combines, and similar
self-propelled implements of husbandry (not including trucks) used exclusively
for farm purposes shall not be considered a motor vehicle.
(d) The term
"Motorcycle" or "Motorized Bicycle" is defined to mean and
include any motor vehicle having either two or three wheels.
(e) The term
"Passenger Automobile" is defined to mean and include any motor
vehicle of the car, station wagon, van, pickup, or similar type constructed and
used primarily for transportation of persons for purposes other than for hire or
compensation.
(f) The term
"Person" is defined to mean and include any natural individual,
company, partnership, firm, joint venture, association, corporation, estate,
trust, political entity, or other identifiable entity legally competent to hold
title to a motor vehicle. (Sec. 801)
Rule 8.1.2: Authorized Signature for Registrations and
Titles.
The following are hereby
specifically authorized to sign and authenticate Motor Vehicle Certificates of
Registration and Certificates of Title:
(a) All current Tax
Commission Members in good standing.
(b) The Director of the
Tax Commission.
(c) The Clerk(s) of the
Tax Commission.
In the event that an
applied for Certificate of Registration or Certificate of Title is properly
signed or authenticated by an authorized person, the Certificate of Registration
or Certificate of Title is valid even though after such signing or
authentication but before delivery of said Certificate of Registration the
person signing or authenticating same becomes no longer authorized to sign or
authenticate such documents at the actual date of delivery thereof. (Sec. 112)
Rule 8.1.3: Duplicate Registrations.
The Tax Commission shall
charge a fee of $5.00 for the issuance of any duplicate registration. (Sec. 813)
Rule 8.1.4: Duplicate Tag and Decal.
In the event that a
tribal tag or decal is lost, stolen or damaged beyond reasonable use, the person
to whom the same was issued may obtain a duplicate or replacement thereof upon
furnishing proof satisfactory to the Tax Commission or any of its agents that
such tag or decal has been lost, stolen or damaged beyond reasonable use, and
upon payment of the required fee, provided that the applicant will pay the costs
incurred when verifying the eligibility of the applicant to receive such
duplicate or replacement tag or decal. The cost of such tag shall be $5.00; the
cost of each such decal shall be $2.50. (Sec. 112)
SUBCHAPTER 8.2 - TITLES AND REGISTRATION
Rule 8.2.1: Additional Information Required.
In addition to other
information required by the application for Vehicle Registration, the applicant
shall provide:
(a) A written certificate
or sworn statement verifying ownership of the vehicle.
(b) A written certificate
or sworn statement that the applicant is a resident of, and principally garages
the vehicle in the Absentee Shawnee Tribal jurisdiction. (Sec. 112, 802 &
810)
Rule 8.2.2: Motor Vehicle Titles Number Prefixes.
A title shall contain a
prefix labeled or otherwise follows:
(a) An original title
shall be issued to the first purchaser of a vehicle from a new car dealer.
Original title numbers shall contain the prefix OT-.
(b) A transfer title
shall be the title issued to a second or subsequent owner of a vehicle whether
pUrchased from an individual or a dealer. Transfer titles shall contain the
prefix TT-.
(c) A duplicate title
shall be the title issued to the owner of record to replace a lost, stolen or
mutilated original or transfer title. Duplicate title numbers shall contain the
prefix OT-.
Rule 8.2.3: Motor Vehicle Titles Number Prefixes.
A title shall contain a
suffix labeled or otherwise identified as follows:
(a) If the vehicle is
owned by the Tribe or any of its agencies, the suffix shall be -TG.
(b) If the vehicle is
owned by a resident member of the Absentee Shawnee Tribe of Oklahoma, the suffix
shall be -RM.
(c) If the vehicle is
owned by a resident member of some other federally recognized Indian tribe, the
suffix shall be -RI.
(d) If the vehicle is
owned by a resident non-Indian, the suffix shall be -RN. (Sec. 112)
Rule 8.2.4: Motor Vehicle Titles Main Number.
Between the prefix and
suffix herein provided for, the Tax Clerk shall assign each title a unique main
number consisting of six digits or, if necessary seven digits, which shall
commence with the last two numbers of the curent calendar year and then four
numbers commencing with 0001 and continuing consecutively so that no two titles
shall ever have exactly the same number. (A duplicate title should have the same
number and suffix as the title which it duplicates but the prefix will be
different.) (Sec. 112)
Rule 8.2.5: Motor Vehicle Titles Number Examples.
The following examples of
numbers are given by way of illustration:
(a)The title issued by
the Tribe on a used motor vehicle purchased by the Tribe in 1984; if a title is
issued in that motor vehicle is the tenth motor vehicle for which 1984, the
number should be: TT-840010-TG.
(b) The title issued by
the Tribe on a new motor vehicle purchased by a tribal member in 1984; if that
motor vehicle is the thirty-fifth car for which a title is issued in 1984, the
number should be: OT-850035-RN.
(c) The title issued by
the Tribe on a new motor vehicle purchased by a non-Indian in 1985; if that
motor vehicle is the thirty-fifth car for which a title is issued in 1985, the
number should be: OT-850035-RN.
(d) The title issued by
the Tribe on a used motor vehicle moved into the Tribal jurisdiction, but
previously owned by an Indian member of another tribe in 1985; if that motor
vehicle is the one-thousand two hundred fifth car for which a title is issued in
1985, the number should be: TT-851250-RI.
(e) The Indian person in
example (d) loses his title and asks for a duplicate title. After verification
required herein, the duplicate title number issued should be DT-851250-RI. (Sec.
112)
Rule 8.2.6: Requirements for Issuance of Duplicate Titles.
A duplicate title shall
be issued only after the applicant has executed a sworn statement that the
original or transfer title issued to him was lost, stolen or mutilated, and that
the applicant has not sold or otherwise disposed of the vehicle. If the previous
title was mutilated, the owner should surrender the mutilated title to the Tax
Clerk or satisfactorily explain why it is no longer in his possession. Before
any duplicate title is issued, the Tax Clerk shall physically inspect the
vehicle identification number affixed to the vehicle for which such duplicate
title will be issued in order to verify that the vehicle is still in the
applicant's possession and that the vehicle is the same vehicle registered and
titled by the Tax Commission. A duplicate title may not be issued except
directly and physically to the person who is the owner of record according to
the records of the Tax Commission, and the Tax Clerk shall require that proper
identification be exhibited. (Sec.112)
SUBCHAPTER 8.3 - APPLICATION PROCESS - STEPS
Rule 8.3.1: Initial Applicant Steps.
In order to apply for a
motor vehicle title and registration the applicant shall:
(a) Surrender a
verification of security form or equivalent proof of liability insurance
coverage to the Tax Clerk.
(b) Surrender the current
title and registration, or certificate or origin unless the vehicle is currently
titled and registered with the Tribe in which event the Tribal title and current
registration shall be shown to the Tax Clerk for verification.
(c) Execute or submit a
previously executed certificate or affidavit stating that, the applicant owns
the motor vehicle, and that the applicant is a resident of, and principally
garages the vehicle in the Absentee Shawnee Tribal jurisdiction.
(d) If any lien appears
on the previous Title or registration and the applicant wishes to have the lien
information removed, the applicant must surrender to the Tax Clerk an original
copy of a release of lien executed by the lending institution. (Sec. 112)
Rule 8.3.2: Tax Clerk Steps.
If the documentation
surrendered to the Tax Clerk appears to be in order after inspection by the Tax
Clerk, the Tax Clerk will:
(a) Prepare a new Title
for issuance to the applicant, if necessary. (A new title is only necessary if
the current title to the vehicle is not a title issued by the Absentee Shawnee
Tribe of Oklahoma, or if any information contained upon a current title issued
by the Tribe is now inaccurate.)
(b) Prepare and have the
applicant execute an application for regis tration form which is in triplicate.
(c) Prepare a new
Certificate of Registration for the upcoming year's registration period.
(d) Verify with the
applicant that all information on the Title and Certificate of Registration is
correct.
(e) Calculate all
required fees and fill out the receipt form provided for that purpose.
(f) At this time, the
applicant should be given the completed but unsigned receipt and directed by the
Tax Clerk to the Tribal Accounting Office to pay for the title, tag and other
required fees.
(g) Upon return of the
applicant with a receipt marked "Paid" by the accounting office, the
Tax Clerk should issue the necessary documents, tags, and decals to the
applicant. The Tax Clerk shall keep a copy of the receipt for the Commission
records.
(h) The Tax Clerk should
forward one copy of the motor vehicle registration and, if a new or corrected
title has been issued, one copy of the Motor Vehicle Title to the Absentee
Shawnee Tribal Police Department for their law enforcement records. (Sec. 112)
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