TAX RULES AND REGULATIONS
ABSENTEE SHAWNEE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
Shawnee, Oklahoma 74801
RULES AND REGULATIONS
TABLE OF CONTENTS
1 - GENERAL RULES AND REGULATIONS
1.1 - ADMINISTRATION
1.1.1 Citation - Effective Date
1.1.3 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
1.1.17 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
1.3.11 Form of Subpoenas
1.3.12 Role of the Tax Commissioners at the Hearing
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
2.1.2 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
3.1.2 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
4.1.2 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
5 - POSSESSORY INTEREST TAXES
5.1 - GENERAL PROVISIONS
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
6.2 - PAYMENT OF OIL AND GAS SEVERANCE TAX
6.2.1 General Requirements
6.2.3 Penalties For Non-Compliance
6.2.4 Monitoring Operations
7 - BINGO RECEIPTS SURCHARGE TAXES
7.1 - GENERAL PROVISIONS
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
8.1.2 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
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:
"Indian Country" includes:
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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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
(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.
(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.
(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)
(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.
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;
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.
(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;
(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)
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:
$.01 thru .16
$.17 thru .49
$.50 thru .83
$84 thru .99
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)