ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
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ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
LICENSING AND TAX CODE
CHAPTER ONE: TAX COMMISSION
§1.
Tax Commission Created
§2.
Composition of Tax Commission
§3.
Term of Office
§4.
Per Diem (Stipend)
§5.
Seal
§6.
Meetings; Quorum
§7.
Tax Administrator
§8.
General Powers of the Tax Commission
§9.
Rule Making Authority
§10. Forms
§11. Records
§12. Confidentiality of Records
§13. Bookkeeping
§14. Deposits of Tax Revenue
§15. Tax Commission Staff
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SUBCHAPTER 1-1. TAX COMMISSION REGULATIONS
Rule 1-1-1. Citation
Rule 1-1-2. Principal Office, Hours
Rule 1-1-3. Communications with Commission
Rule 1-1-4
Matters Not Otherwise Addressed
Rule 1-1-5
Cost of Copies
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SUBCHAPTER 1-2. RULEMAKING PROCEDURES
Rule 1-2-1. Proposed Rules
Rule 1-2-2. Temporary Rules
Rule 1-2-3. Adoption of Proposed Rules
Rule 1-2-4. Final Rule
Rule 1-2-5. Numbering of Final Rules
Rule 1-2-6. Amendments
Rule 1-2-7. Compilation and Publication of Rules
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CHAPTER TWO: TAX ADMINISTRATION AND PROCEDURES
§1.
Statement of Purpose
§2.
Citation
§3.
Definitions
§4.
Use of Tax Revenues
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§5.
§6.
§7.
§8.
§9.
§10.
§11.
§12.
§13.
§14.
§15.
§16.
§17.
§18.
§19.
§20.
§21.
§22.
§23.
§24.
§25.
§26.
§27.
§28.
§29.
§30.
§31.
§32.
§33.
§34.
§35.
§36.
§37.
§38.
Jurisdiction
Required Records; Information Returns
Audits of Taxpayer Records
Subpoenas
Tax Due Date; Taxpayer Returns; Extension of Time
Delinquent Taxpayer
Assessment of Taxes; Presumption of Correctness
Address of Notices; Timely Filing
Limitations Period for Assessments and Collections
Collection of Taxes; Attorney’s Fees
Action to Enjoin Unlicensed Activities
Seizure of Property by Levy
Inventory of Seized Property
Court Action on Levied Property; Redemption
Sale of Seized Property
Exempt Property
Lien for Taxes
Period of Lien
Filing of Lien
Release of Lien or Discharge of Property
Compromise of Taxes
Exhaustion of Administrative Remedies
Administrative Protest
Appeals from Tax Commission’s Decision and Order
Claims for Refund
Interest on Taxes Erroneously Collected
Collection of Interest and Civil Penalties
Interest on Deficiencies
Civil Penalties
Attempts to Evade or Defeat Tax
Intent to Defraud
Timeliness when Last Day for Performance Falls on Saturday, Sunday,
or Legal Holiday
Limited Waiver of Sovereign Immunity
Forgery of Licenses; Civil Penalty
SUBCHAPTER 2-1. ADMINISTRATIVE PROTESTS
Rule 2-1-1. Administrative Protests, How Taken
Rule 2-1-2. Setting Protests for Hearing
Rule 2-1-3. File Documents Part of Record
Rule 2-1-4. Brief by Commission
Rule 2-1-5. Response by Taxpayer
Rule 2-1-6. Subpoenas
Rule 2-1-7. Form of Subpoenas
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Rule 2-1-8.
Rule 2-1-9.
Role of the Tax Commissioners at the Hearing
Questions Not Addressed by Rules
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FORMS
1.
Request for Extension of Time
2.
Letter Granting Extension of Time to File Reports
3.
Letter Denying Extension of Time to File Reports
4.
Letter Granting Extension of Time to Pay Tax
5.
Letter Denying Extension of Time to Pay Tax
6.
Notice of Delinquent Taxes
7.
Notice of Tax Assessment
8.
Notice of Tax Lien
9.
Release of Tax Lien (When Claim is Satisfied)
10.
Release of Tax Lien (Secured by Bond)
11.
Register of Tax Liens
12.
Inventory of Seized Property
13.
Statement of Witnesses
14.
Notice of Hearing
15.
Letter Granting Claim for Refund
16.
Letter Denying Claim for Refund
17.
Administrative Protest and Application for Hearing
18.
Subpoena
CHAPTER THREE: SALES AND LODGER’S TAX; BUSINESS LICENSES
§1.
Short Title
§2.
Definitions
§3.
Imposition and Rate of Sales Tax
§4.
Exemptions
§5.
Vending Machine Sales and Installment Sales
§6.
Imposition and Rate of Lodger’s Tax
§7.
Collection of Tax; Assessment; Penalties
§8.
Payment of Tax; Records
§9.
Business License; Issuance and Revocation
§10. Final Sales Tax Return – Return of Registration
§11. Failure to Comply with Tax Law and Regulations
§12. Use of Funds
FORMS
1.
Application for Business License
2.
Business License
3.
Sales and Lodger’s Tax Return
4.
Exempt Sales Detail
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CHAPTER FOUR: POSSESSORY INTEREST TAX
§1.
Short Title
§2.
Findings
§3.
Definitions
§4.
Imposition and Rate of Tax
§5.
Computation of Value of Possessory Interest
§6.
Designation of Agent
§7.
Registration and Reporting Requirements
§8.
Notice of Assessment and Payment of Taxes Due
§9.
Lien for Taxes
§10. Exemptions
§11. Method for Claiming Exemptions
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FORMS
1.
Instructions for Submission of Information Concerning Possessory
Interest Tax
2.
Application for Registration
3.
General Property Summary
4.
Detailed Property Value Report
CHAPTER FIVE: GAMING TAX
§1.
Short Title
§2.
Definitions
§3.
Imposition of Tax
§4.
Reporting and Collection Tax
§5.
Audits
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FORMS
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Gaming Tax Return
CHAPTER SIX: SEVERANCE TAX
§1.
Short Title
§2.
Definitions
§3.
Imposition of Tax
§4.
Due Date of Tax
§5.
Payment of Tax by Whom
§6.
Payment Bonds
§7.
Incidence of Tax – Forfeiture for Non-Payment
§8.
Purchaser May Remit Taxes
§9.
Unit Operator May Remit Taxes
§10. Computation of Gas Volume
§11. Computation of Oil Volume
§12. Monitoring Operations
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FORMS
1.
Designation of Agent
2.
Severance Tax Return
3.
Notice of Delinquent Severance Taxes
4.
Notice of Tax Lien
CHAPTER SEVEN: EARNINGS TAX
§1.
Short Title
§2.
Definitions
§3.
Tax on Earnings
§4.
Tax Collected at the Source
§5.
Amount Withheld Based on Earnings on Payroll Date
§6.
Payment of Earnings Tax and Reports
§7.
Records and Employee Notices
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FORMS
1.
Earnings Tax Return
CHAPTER EIGHT: TAXATION AND REGISTRATION OF VEHICLES
§1.
Short Title
§2.
Definitions
§3.
Application
§4.
Tax Imposed on Passenger Automobiles, Motorcycles or Motorized Bicycles
§5.
Tax Imposed on Farm Trucks
§6.
Tax Imposed on Commercial Vehicles
§7.
Tax Imposed on Recreational Vehicles
§8.
Tax Imposed on Trailers – Reserved
§9.
Tax Imposed on Boats – Reserved
§10. Collector Tag
§11. Certificates of Title; Perfection of Security Interests
§12. Form of Certificate of Title
§13. Original, Transfer, Duplicate, Junk and Salvage Certificate of Title
§14. Certificates of Title Fees
§15. Certificates of Registration and Tags
§16. Form of Certificate of Registration
§17. Form of Tags
§18. Personalized Tags
§19. Form of Decals
§20. Other Requirements for Motor Vehicles
§21. Tribal Owned Vehicles
§22. Authorized Signatures
§23. Penalties
§24. Other Offenses
§25. Recognition of Foreign Certificate of Titles and Certificate of Registrations
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RULES AND REGULATIONS
1.
Requirement for Title and Registration
2.
Charges
3.
Guide to Issuance of License Plates
4.
Perfection of Security Interests
5.
Information Concerning Vehicles Previously Registered with the Absentee
Shawnee Tribe
FORMS
1.
Affidavit-of-Fact
2.
Bill-of-Sale
3.
Certificate of Motor Vehicle Registration
4.
Commercial Vehicle Affidavit
5.
Document Return Request
6.
Document Revision Request
7.
Duplicate Title Affidavit
8.
Family Affidavit
9.
Lien Entry Form
10.
Lien Release Form
11.
Proof-of-Purchase Price
12.
Registration Renewal Letter
13.
Vehicle Certificate of Title
14.
Unroadworthy Vehicle Affidavit
CHAPTER NINE: FIREWORKS CODE
§1.
Short Title
§2.
Definitions
§3.
Lease and Lease Insurance
§4.
Authorized Sales Dates
§5.
Imposition of Sales Tax
§6.
Failure to Comply
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LEGISLATIVE HISTORY: Enacted Resolutions affecting the Licensing and Tax Code
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CHAPTER ONE
TAX COMMISSION
§ 1.
Tax Commission Created
There is hereby created the Absentee Shawnee Tax Commission which shall be
responsible for carrying out the duties and functions assigned to it in the Absentee Shawnee Tax
Laws. The Commission shall report to the Absentee Shawnee Executive Committee.
§ 2.
Composition of Tax Commission
(a)
The Absentee Shawnee Tax Commission shall consist of three (3) members who
shall be appointed by, and serve at the pleasure of the Executive Committee.
(b)
The Chairperson of the Tax Commission shall be selected by and from the
appointed members. The members shall elect a Vice Chairperson from the appointed members
who shall act as Chairperson in the Chairperson’s absence.
§ 3.
Term of Office
The terms of office for Tax Commission members shall be for two (2) years. At the end
of each term the Executive Committee shall exercise the option of appointing a new member or
reappointing the present Commissioner for another term. Tax Commissioners shall serve until a
new Commissioner is appointed. The Appointment shall run for the remainder of the two-year
term of the Commissioner being replaced.
§ 4.
Per Diem (Stipend)
Each Tax Commission member in attendance at official meetings called by the
Chairperson shall receive a per diem of $75.00. The Executive Committee may modify the per
diem rate.
§ 5.
Seal
The Absentee Shawnee Tax Commission is authorized and directed to acquire and use a
seal which shall be circular in form, with the words “TAX COMMISSION - ABSENTEE
SHAWNEE TRIBE OF OKLAHOMA” around the edge thereof, and the word “SEAL” in its
center. The seal shall be impressed upon the originals or certified copies of all licenses, orders,
rules, and other official documents of the Commission as evidence of their authenticity and
authority.
§ 6.
Meetings; Quorum
(a)
Regular Meetings. Regular Tax Commission meetings shall be held on the third
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Tuesday of the month. The day and time of regular meetings may be changed by agreement of
the Commissioners when deemed necessary.
(b)
Special Meetings. The Tax Commission Chairperson shall call a special meeting
when deemed necessary. The notice shall state the intent and purpose of the special meeting and
all Commissioners shall be notified of the date and time for the meeting.
(c)
Quorum. The Tax Commission shall conduct meetings only if at least two
members of the Commission are actually in physical attendance at the meeting. A record shall be
made of Commission members present and absent.
§ 7.
Tax Administrator
The Tax Administrator shall be an employee of the Tribe, hired by the Tax
Commissioners which shall have authority for all personnel actions relating to the Administrator.
The Administrator is charged with providing administrative support and policy making input to
the Commission as may be required to carry out the tax laws of the Absentee Shawnee Tribe.
The Administrator is authorized to act on behalf of the Commission as the Commission may
authorize and direct.
§ 8.
General Powers of the Tax Commission
The Tax Commission shall generally be charged with the administration and enforcement
of all Tribal tax laws. Incidental to the administration or enforcement of the Tribal tax laws, the
Tax Commission shall have the power to:
(a)
Assess, collect, and issue receipts for such taxes as are imposed by Resolution of
the Executive Committee and to bring actions on behalf of the Tribe in the Tribal Court for the
collection of Tribal taxes, civil penalties and interest, and the enforcement of the Tribal tax laws,
all such actions shall be styled: The Absentee Shawnee Tribe of Oklahoma ex rel. Tax
Commission vs.
;
(b)
Administer oaths, conduct hearings, and, by subpoena, compel the attendance of
witnesses and production of books, records, and papers of any taxpayer relating to the
enforcement of the Tribal tax laws;
(c)
Make, or cause to be made by its agents or employees, an examination or
investigation of the place of business, equipment facilities, tangible personal property, and the
books, records, papers, vouchers, accounts, documents, and financial statements of any taxpayer,
upon reasonable notice, during normal business hours, at any other time agree to by said
taxpayer, or at any time pursuant to a search warrant signed by the Tribal Court;
(d)
Examine, under oath, either orally or in writing any taxpayer or any agent, officer,
or employee of any taxpayer, or any other witness in respect to any matter relative to the Tribal
tax laws;
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(e)
Evaluate and resolve tax refund questions;
(f)
Attach and seize assets;
(g)
Exercise all other authority delegated or conferred upon it by law, or as may be
reasonably necessary in the administration or enforcement of any Absentee Shawnee Tribal tax
laws.
§ 9.
Rulemaking Authority
(a)
The Tax Commission shall have the authority to prescribe, promulgate, and
enforce written rules and regulations not inconsistent with this Title to provide for its internal
operational procedures; or 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 as shall be reasonably necessary for the efficient performance
of its duties, or as may be required or permitted by law.
(b)
The Rules and Regulations of the Tax Commission shall be made publicly
available at the office of the Tax Commission and in a manner prescribed by the Commission.
(c)
The Tribal Court shall take judicial notice of all rules of the Tax Commission
promulgated pursuant to this Title.
§ 10.
Forms
The Tax Commission may prepare and make available to the public such standard forms
as are or may be necessary to carry out its functions and which are not otherwise provided for by
this Title.
§ 11.
Records
(a)
The Tax Commission shall keep and maintain accurate, complete, and detailed
records which reflect all taxes, penalties, and interest due and paid, all licenses issued, and each
and every official transaction, communication, or action of the Commission.
(b)
Such records shall be maintained at the Tribal Headquarters and shall not be
removed from the Tribal Complex without the consent of the Tax Commission.
(c)
Such records shall be subject to audit at any time upon the direction of the
Executive Committee. The Tax Commission shall conduct an independent audit not less than
once each year.
(d)
Records may be destroyed five (5) years after the last entry was made or activity
taken on the file, matter or account.
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§ 12.
Confidentiality of Records
(a)
Any record of the Tax Commission or information contained in such record,
which relates to the individual business or personal activities of a named particular taxpayer or
taxpayers shall not be open to public inspection and shall be released only to the following:
(b)
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1.
The taxpayer or his authorized representative;
2.
Tribal officials who have a legitimate official need for such
records;
3.
To an authorized representative of the United States
Department of the Treasury pursuant to a reciprocal
agreement for the exchange of information;
4.
To an authorized representative of another tribe or a state;
provided that the receiving tribe or state has entered into an
agreement with the Commission to use the information
only for tax purposes and provided that the receiving tribe
or state has enacted confidentiality laws similar to this
section;
5.
To a court of competent jurisdiction in an action relating to
taxation in which the Commission and the taxpayer are
parties, or in an action to enforce any tax liability of the
taxpayer in which the Commission is a party;
6.
In such a manner and form that the information revealed is
not identified as applicable to a particular taxpayer.
Nothing in this section prohibits the Commission from disclosing to any person:
1.
Whether a person is or is not registered with the
Commission as a taxpayer; or
2.
The final decision and order of the Commission or Court in
any protest or appeal filed by the taxpayer.
Bookkeeping
There shall be established and kept such financial record books as may be necessary
under generally applicable accounting standards to adequately account for all monies received by
the Commission on behalf of the Tribe. Separate books shall be maintained for each type of tax
imposed by this Title.
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§ 14.
Deposits of Tax Revenue
All tax monies, license fees, penalties, interest, service fees, charges or other monies
collected by the Tax Commission in the administration and enforcement of the tax laws, except
as otherwise specifically authorized by law, shall be deposited in the Tribal Treasury as directed
by the Treasurer’s office.
§ 15. Tax Commission Staff
(a)
The Tax Commission shall be staffed with such employees and may incur such
expenses as may be necessary for the proper discharge of its duties. The Tax Commission shall,
to the maximum extent feasible, utilize regular tribal staff in exercising the duties and
responsibilities of the tax laws, and may delegate to the Tribal staff, by rule, such functions as
may be necessary to efficiently administer the Tax laws, provided however, that the
Commission’s rulemaking authority may not be delegated.
(b)
The Tax Commission shall have responsibility for the hiring and management of
staff members. Commission staff shall be subject to the Tribal personnel policies and
procedures. The Tax Commission shall comply with tribal rules and policies against nepotism
when hiring staff members.
(c)
The total amount dispersed by the Tax Commission in any one fiscal year for the
payment of salaries, expenses and incidentals shall not exceed the amount appropriated therefore
by the Executive Committee. The Tax Commission shall submit to the Executive Committee a
line item proposed budget for the next fiscal year not later than the 15th day of November in each
year.
(d)
The Tax Commission may require bonding of the Administrator and any staff
member or Commissioner who handles public monies, tax revenue, or tax stamps in such
amounts as may be fixed by the Commission.
(e)
The premiums on the bonds shall be paid from funds authorized in the Tax
Commission budget.
(f)
The Tax Commission shall conduct a background check of any staff member or
Commissioner who handles public monies, tax revenue or tax amounts.
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SUBCHAPTER 1.1. - TAX COMMISSION REGULATIONS
Rule 1.1.1
Citation
The Rules of the Tax Commission shall be known as the Absentee Shawnee Tribe Tax
Commission Rules, and may be cited as AST-TCR.
Rule 1.1.2
Principal Office - Hours
(a)
The principal office of the Absentee Shawnee Tax Commission is the Absentee
Shawnee Tribal Complex; Absentee Shawnee Tribe of Oklahoma, 2025 South Gordon Cooper,
Shawnee, Oklahoma 74801.
(b)
Office hours shall be from 8:00 o'clock a.m. to 12:00 o’clock p.m. and 1:00
o’clock p.m. 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.
Rule 1.1.3
Communications with Commission
Every communication in writing to the Commission shall be addressed to the
Administrator at the principal office, unless the Commission directs otherwise. Every instrument
and other document shall be deposited with or mailed to the Administrator 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.
Rule 1.1.4
Matters Not Otherwise Addressed
All matters of procedure, computation, and enforcement not addressed by these rules or
the Code shall be subject to orders of the Commission or its Administrator in particular cases, or
by the Tax Commission employee procedure manual which may be maintained by the
Administrator. 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.
Rule 1.1.5
Cost of Copies
(a)
Persons requesting copies of Tax Commission records shall pay a fee of fifteen
cents (.15) cents 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 Licensing and Tax Code or any Tribal Tax Law may be authenticated
under its official seal by the Administrator, 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 as directed by the Tribal Treasurer.
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SUBCHAPTER 1.2 - RULEMAKING PROCEDURES
Rule 1.2.1
Proposed Rules
The Tax Commission shall have the authority to prescribe, promulgate, and enforce
written rules and regulations not inconsistent with the Licensing and Tax Code. The Tax
Commission shall consider proposed rules, submitted by members of the Tax Commission,
members of the Executive Committee or the Tax Administrator. Proposed rules must be
submitted in a form consistent with the existing rules and regulations. Commission actions that
are purely administrative in nature, such as office hours or amending forms, are not subject to the
rulemaking procedures, but may be adopted by the Commission through its decision-making
process. Amended 9/11/02 by Resolution LAS-2002-37.
Rule 1.2.2
Temporary Rules
If the immediate enforcement of a proposed rule is 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)
As soon thereafter as is practical, all steps described below in the section entitled
"Adoption of Proposed Rules" and the sections following shall be undertaken in order for the
temporary rule to be adopted as final rule.
Rule 1.2.3
Adoption of Proposed Rules
If immediate enforcement of a proposed rule is not 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 may, at its discretion:
(a)
Refer the proposed rule to the Tribal Attorney and Tax Administrator who shall,
within thirty (30) days, provide the Commission with a written analysis of the proposed rule. The
Administrator may require Commission staff assistance if necessary. The Tribal Attorney and
Tax Administrator may provide joint or separate analyses. The written analysis shall include:
(1)
An analysis of whether the proposed rule is within the scope of the
Commission's rule making powers.
(2)
An analysis of whether the provisions of the proposed rule are consistent
with, or in violation of the Code and the Tribal Constitution.
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(3)
An analysis of the expected impact upon the operation of the Commission,
and the probable practical effect of the proposed rule.
(4)
Recommendations for approval or disapproval of the proposed rule,
including recommended amendments to the proposed rule, if any.
(b)
Refer the proposed rule to any other agency or department of the Tribe which in
the opinion of the Commission may be impacted by the proposed rule for their comments within
thirty (30) days.
(c)
Set a date and time after these required procedures are completed and notice
periods expired at which to consider the proposed rule at a meeting open to the public.
(d)
Distribute copies of the proposed rule, and any written reports or comments on
said rule, as they are received, to:
Rule 1.2.4
(1)
The Tax Administrator
(2)
Each Commission member
(3)
Each Executive Committee member.
Final Rule
As soon as possible after adoption of a Final Rule, said Final Rule should be executed
and filed for record. The Final Rule shall state its effective date.
Rule 1.2.5
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.
Rule 1.2.6
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 1.2.7
Compilation and Publication of Rules
(a)
At least once each year, the Administrator 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.
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(b)
The Commission Rules shall be made available during business hours for
purchase by the public at a charge of fifteen (.15) cents 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 Administrator 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, 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.
(c)
The Administrator may establish a subscription service for the distribution 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.
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CHAPTER TWO
TAX ADMINISTRATION AND PROCEDURES
§ 1.
Statement of Purpose
It is the policy of the Absentee Shawnee Tribal Government to provide governmental
services within the jurisdiction of the Tribe. To finance the Tribe’s governmental responsibilities
and regulate those operating within its jurisdiction, the Tribe has the inherent sovereign authority
to impose taxes on goods and activity within its jurisdiction and to license and regulate certain
conduct. The Licensing and Tax Code sets forth the taxes, regulation and licensing of conduct
and activity within the Tribal jurisdiction.
§ 2.
Citation
This Code may be cited as the Absentee Shawnee Tax Licensing and Tax Code (ASTTax Ch. , S ).
§ 3.
Definitions
These definitions shall apply throughout the Tax Laws of the Absentee Shawnee Tribe.
Definitions applicable to specific tax laws will be set forth in those chapters.
(a)
“Absentee Shawnee Tax Laws” or “Tribal Tax Laws” means the tax laws enacted
by the Absentee Shawnee Tribe, including but not limited to, the tax laws enacted and made part
of this Code.
(b)
“Commission” or “Tax Commission” means the Absentee Shawnee Tax
Commission, which shall be the agency of the Absentee Shawnee Tribe of Oklahoma authorized
to exercise any powers of the Commission under the Absentee Shawnee Tax Laws.
(c)
“Levy” means the lawful power hereby invested in the Commission to assess taxes
and seize and take into possession or to require the present or future surrender to the Commission
of any property or rights to property belonging to a delinquent taxpayer.
(d)
"Lien" means a charge, hold and encumbrance upon the property of a taxpayer to
secure the payment of any tax, penalty, fee or interest due to the Tribe as authorized in Section
21 of this Chapter.
(e)
"Overpayment" means any amount paid by any person to the Tribe pursuant to
this chapter or any tax law subject to this chapter, or withheld from the person, in excess of the
amounts due at the time of the payment or at the time the amount withheld is credited against the
amount due.
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(f)
“Person” means any individual, estate, trust, receiver, cooperative association,
club, corporation, company, firm, partnership, joint venture, syndicate or other entity, including
to the extent permitted by law, any federal, state, tribal or other government or any department,
agency, instrumentality or political subdivision of any federal, state or other government.
(g)
"Tax" means the total amount of each tax imposed and required to be paid under
the provisions of the Tribal Tax Laws subject and, unless the context otherwise requires, includes
the amount of any interest or civil penalty relating thereto.
(h)
"Taxpayer" means every person who is liable for the payment of any tax under the
tax laws of the Absentee Shawnee Tribe of Oklahoma.
(i)
“Tribe” means the Absentee Shawnee Tribe of Oklahoma, a federally recognized
Indian Tribe.
§ 4.
Use of Tax Revenues
Unless a specific purpose is specified elsewhere in the Code, all tax revenues shall be
deposited in the Tribal Treasury and appropriated for tribal purposes by the Executive
Committee.
§ 5.
Jurisdiction
The jurisdiction of the Absentee Shawnee Tax Commission shall be concurrent with the
jurisdiction of the Absentee Shawnee Tribe.
§ 6.
Required Records; Information Returns
(a)
Every person engaged in activity that is subject to taxation under the Absentee
Shawnee Tax Laws shall maintain books and records of account or other records in a manner that
will permit the accurate computation of tribal taxes.
(b)
The Tax Commission may by regulation require any person doing business within
the Tribe’s jurisdiction to submit to the Tax Commission information returns that the Tax
Commission deems reasonable and necessary for identifying taxable transactions or property,
determining the amount of any tax due, or otherwise to properly administer any Tribal Tax Law.
§ 7.
Audits of Taxpayer Records
(a)
The Tax Commission shall cause the records and books of account of taxpayers to
be inspected or audited at such times as the Tax Commission deems necessary for the effective
execution of the Commissioner’s responsibilities.
(b)
Auditors and other officials of the Tax Commission are authorized to request and
require the production for examination of the records and books of account of a taxpayer.
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(c)
Taxpayers shall, upon the Tax Commission’s request make their records and
books of account available for inspection at reasonable hours to the auditor or official of the Tax
Commission who properly identifies himself to the taxpayer.
(d)
Liability for tax, interest, and penalties identified in an audit shall be computed
from the date the tax should have been paid on the taxable transaction or incident, irrespective of
when the audit is performed or the tax liability is discovered by the Tax Commission.
(e)
For the purpose of establishing or determining the extent of the liability of any
person for any tax, for the purpose of collecting any tax, or for the purpose of enforcing any tax,
the Tax Commission is authorized to examine business premises, property and equipment and to
examine and require the production of any relevant records, books, information or evidence.
§ 8.
Subpoenas
(a)
The Tax Administrator is hereby granted the power to issue subpoenas, which
shall be returnable no less than ten (10) days from the date of service, as may be necessary to
carry out the purposes of this Title.
(b)
Any subpoena issued by the Tax Administrator shall state with reasonable
certainty the nature of the evidence required to be produced, the time and place the evidence is to
be produced, the consequences of failure to obey the subpoena, and shall be attested by a Tax
Commissioner.
(c)
If any person served with a subpoena neglects or refuses to produce records or
other evidence or to allow the inspection of equipment, records, books, information or evidence
identified in the subpoena, the Tax Commission may invoke the aid of any court of competent
jurisdiction to enforce the subpoena.
§ 9.
Tax Due Date; Taxpayer Returns; Extension of Time
(a)
Taxpayers are liable for tax at the time of and after the transaction or incident
giving rise to the tax until payment is made. Taxes are due on and after the date for payment
specified in the applicable tax chapter.
(b)
Every taxpayer shall, on or before the date on which payment of the tax is due,
file a complete tax return in the form prescribed by the Tax Commission.
(c)
The failure to file a tax return, or the filing of an incomplete or otherwise
inadequate tax return, may result in the computation and assessment of the tax or additional
penalties by the Tax Commission.
(d)
All taxes due to the Tribe shall be paid to the Tax Commission in the name of the
Absentee Shawnee Tribe of Oklahoma. Delivery to the Tax Commission of a check that is not
paid upon presentment does not constitute payment. All tax returns and reports shall be filed
with the Tax Commission.
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(e)
The Tax Commission may, for good cause, extend in favor of a taxpayer, for no
more than a total of sixty (60) days, the date on which payment of any tax is required or on
which any return shall be filed, but no extension of time shall prevent the accrual of interest as
otherwise provided by this chapter. A request for extension of time must be filed on or before
the date the tax or return is due in the absence of an extension. If the Tax Commission believes it
necessary to assure the collection of the tax, the Tax Commission may require, as a condition of
granting any extension, that the taxpayer furnish security for the estimated amount of the tax,
including interest and any applicable civil penalties.
(f)
Payments shall be considered timely made if postmarked before midnight on the
date on which payment is due or if received by the Tax Commission by the close of the business
day on which payment is due.
§ 10.
Delinquent Taxpayer
(a)
Any taxpayer to whom taxes have been assessed who does not, within thirty (30)
days after the assessment, make payment, protest the assessment as provided in Section 27 of
this Chapter or furnish security for payment acceptable to the Tax Commission becomes a
delinquent taxpayer and remains delinquent until:
1.
Payment of the total amount of all such taxes, interest and
penalties is made;
2.
Security is furnished for payment; or
3.
No part of the assessment remains unabated.
(b)
If a taxpayer files a protest as provided in Section 27 of this Chapter, the taxpayer
nevertheless becomes a delinquent taxpayer upon failure of the taxpayer to appear at any
conference or hearing set for the protest, or upon failure to perfect any available appeal from any
adverse decision, unless the taxpayer makes payment of the total amount of all taxes, including
penalty and interest, assessed and remaining unabated or furnishes security for payment.
§ 11.
Assessment of Taxes; Presumption of Correctness
(a)
If the Tax Commission determines that a taxpayer is liable for taxes that are due
and unpaid and that have not been previously assessed to the taxpayer, the Tax Commission shall
promptly issue a written assessment of the tax to the taxpayer. The notice of assessment shall
identify the nature and amount of taxes claimed, demand payment of the tax, and inform the
taxpayer of the remedies available to the taxpayer.
(b)
Assessments of tax are effective when a notice of tax assessment issued by the
Tax Commission is mailed or delivered in person to the taxpayer against whom the liability for
tax payment is asserted.
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(c)
When taxes have been assessed to a taxpayer and remain unpaid after the date
payment is due, the Tax Commission may demand payment at any time, except as limited by
Section 14 of this Chapter.
(d)
Any property valuation, assessment of taxes or demand for payment made by the
Tax Commission is presumed to be correct, and the taxpayer has the burden of showing the
valuation, assessment or demand is not correct.
§ 12.
Address of Notices; Timely Filing
(a)
Any notice required or authorized by this Chapter to be given by mail is effective
if mailed or personally delivered by the Tax Commission to the taxpayer or other person at the
last address shown in the records of the Tax Commission. Any notice, return, application or
payment required or authorized to be delivered to the Tax Commission by mail shall be
addressed to the Absentee Shawnee Tax Commission, Absentee Shawnee Tribal Complex, 2025
S. Gordon Cooper Drive, Shawnee, Oklahoma 74801.
(b)
All notices, returns, applications or payments authorized or required to be made or
given by mail are timely if mailed on or before the date on which they are required, as shown by
the postmark on the document.
§ 13.
Limitations Period for Assessments and Collections
(a)
No initial assessment of tax may be made by the Tax Commission after three (3)
years have elapsed following the date of the taxable transaction or incident.
(b)
No administrative or judicial action or proceeding shall be initiated to collect
assessed taxes after five (5) years have elapsed following the date on which the tax was assessed.
(c)
Nothing in this section shall relieve a taxpayer from responsibility for taxes
assessed, or proceedings initiated prior to the limitations period, but where the proceedings have
extended beyond the limitations date.
§ 14.
Collection of Taxes; Attorney’s Fees
(a)
The Tax Commission is hereby authorized to bring any necessary action in any
appropriate Court for the collection of any taxes, penalties or interest assessed and unpaid. Such
action shall be civil in nature and all penalties and interest shall be in the form of civil damages
for non payment. Any civil remedies, including but not limited to garnishment, lien, levy,
attachment, and execution, shall be available for the collection of any monies due the Tribe. The
Tax Commission may request the Tribal Attorney to bring any necessary action on behalf of the
Tax Commission.
(b)
If the Tax Commission brings a collection action against a taxpayer and prevails
on any claim, the taxpayer shall be liable for the cost of attorney fees generated by the necessary
action for collection.
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§ 15.
Action to Enjoin Unlicensed Activities
In addition to the remedies available for the collection of monies, the Tax Commission is
authorized to bring an action in any appropriate court to enjoin the beginning or operation of any
unlicensed business, activity, or function when Tribal Law requires a license be issued for such
business, activity, or function.
§ 16.
Seizure of Property by Levy
(a)
The Tax Commission may proceed to collect tax from a delinquent taxpayer by
levy upon all property or rights to property of the taxpayer and the conversion thereof to money
by appropriate and lawful means.
(b)
The Tax Commission may proceed to levy any property declared contraband by
any Section of this Title, or upon which any tax assessed is in excess of sixty (60) days past due.
(c)
A levy is made by taking possession of property pursuant to authority contained
in a warrant of levy or by the service, by the Tax Commission or any law enforcement officer, of
the warrant upon the taxpayer or other person in possession of property or rights to property of
the taxpayer or upon any person owing or who will owe money to the taxpayer, ordering him to
reveal the extent thereof and to surrender it to the Tax Commission forthwith or to agree to
surrender it or the proceeds therefrom in the future, on the terms and conditions stated in the
warrant.
(d)
A warrant of levy shall:
1.
bear on its face a statement of the authority for its service
and compelling compliance with its terms, and shall be
attested by the Tax Administrator;
§ 17.
2.
identify the taxpayer whose liability for taxes is sought to
be enforced, the amount thereof and the date or
approximate date on which the tax became due;
3.
order the person on whom it is served to reveal the amount
of property or rights to property in his possession that
belong to the taxpayer and the extent of his own interest
therein, and to reveal the amount and kind of property or
rights to property of the taxpayer that are, to the best of his
knowledge, in the possession of others;
4.
order the person on whom it is served to surrender the
property forthwith but may allow him to agree in writing to
surrender the property or the proceeds therefrom on a
certain date in the future when the taxpayer's right to it
would otherwise mature;
5.
state on its face the penalties for willful failure of the
person upon whom it is served to comply with its terms;
and
6.
state that the Tribe claims a lien for the entire amount of tax
asserted to be due, including applicable interest and
penalties.
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Inventory of Seized Property
Whenever any authorized person shall seize any property pursuant to this Chapter, he
shall inventory and appraise such property and leave a copy thereof with the person from whom
it was seized, or if such person cannot be found, at the place from which said property was
seized, and deliver a copy of said inventory to the Tax Commission and the Tribal Attorney
General.
§ 18.
Court Action on Levied Property; Redemption
(a)
Within ten (10) days of a seizure by levy, the Tax Commission shall file an action
in Tribal Court against said property alleging the nonpayment of taxes and title thereto vested in
the Tribe.
(b)
Any person claiming ownership, the right to possession or other interest in said
property may intervene in said action and raise any defenses which he may have. The Tax
Commission shall serve any such persons that are known to the Commission with notice of the
court action.
(c)
Any persons claiming an interest or right in seized property may redeem such
property at any time prior to the entry of a final judgment of forfeiture by paying all taxes,
penalties, and interest assessed.
§ 19.
Sale of Seized Property
(a)
Upon a final order of forfeiture entered by the Tribal Court, the Tax Commission
shall circulate an inventory of said property to all divisions of the Tribal Government. Any
agency of the Tribal government may submit a request to the Executive Committee that such
portion of said property as they can use be retained for the benefit of the Tribe. The Executive
Committee shall determine which property will be retained and shall order the Tax Commission
to conduct a public tax sale of the remainder, or to destroy any property which is illegal to
possess in all circumstances.
(b)
The property to be sold shall be sold at public auction at the Tribal headquarters
of the Absentee Shawnee Tribe of Oklahoma. Not less than twenty (20) days notice of a tax sale
shall be posted in the Tribal Administrative headquarters building and published at least twice in
a newspaper of general circulation in the Shawnee, Oklahoma area not less than ten (10) days
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prior to said sale. All funds received at a tax sale after payment of the cost of the tax sale shall
be deposited in the Tribal Treasury.
(c)
The Tax Commission may conduct tax sales at such times as it deems sufficient
property has accumulated to make the sale profitable. The tax liability of any person from whom
property was seized shall be reduced by the amount received at sale plus the fair market value of
the property retained for the benefit of the Tribe minus the costs of seizure and sale.
§ 20.
Exempt Property
The following property shall be exempt from garnishment, attachment, execution and
sale from the payment of taxes, penalties, and interest due the Absentee Shawnee Tribe of
Oklahoma:
(a)
Three-fourths (3/4) of the net wages earned per week by the person or an amount
equivalent to forty (40) times the federal minimum hourly wages per week, whichever is greater;
(b)
($3,000.00);
One automobile of fair market value not exceeding Three Thousand Dollars
(c)
Tools, equipment, utensils, or books necessary to the conduct of the person’s
business but not including stock or inventory;
(d)
Actual Trust or Restricted title to any lands held in trust by the United States or
subject to restrictions against alienation imposed by the United States but not including leasehold
and other possessory interest in such property;
(e)
Any dwelling used as the actual residence of the taxpayer including up to five
acres of land upon which such dwelling is located whether such dwelling is owned or leased by
the taxpayer;
(f)
Household goods, furniture, wearing apparel, personal effects but not including
televisions, radios, electronics, phonographs, tape recorders, firearms, works of art, and other
recreational or luxury items;
§ 21.
(g)
All ceremonial or religious items; and
(h)
Family cemetery plots.
Lien for Taxes
If any taxpayer, liable to pay any tax, neglects or refuses to pay the same after demand,
the amount (including any interest, additional amount, addition to tax, or assessable penalty,
together with any costs that may accrue in addition thereto), shall be a lien in favor of the
Absentee Shawnee Indian Tribe of Oklahoma upon all property and rights to property, whether
real or personal, belonging to such person.
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§ 22.
Period of Lien
Unless another date is specifically fixed by law, the lien imposed by Section 21 of this
Chapter shall arise at the time the assessment is made and shall continue until the liability for the
amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied.
§ 23.
Filing of Lien
(a)
The lien imposed by Section 21 of this Chapter shall not be valid as against any
purchaser, holder of a security interest, mechanics lien, or judgment lien creditor until notice
thereof which meets the requirement of Subsection (b) has been filed by the Tax Commission.
(b)
The notice referred to in Subsection (a) shall be filed:
1.
Under Absentee Shawnee Tribal Laws with the Tribal
Court Clerk.
2.
Under State Laws:
(i)
Real Property:
In the case of real property, in one office within the
State (or the county, or other governmental
subdivision) as designated by the laws of such
State, in which the property subject to the lien is
situated; and
(ii)
Personal Property:
In the case of personal property, whether tangible or
intangible, in one office within the State (or county,
or other governmental subdivision), as designated
by the laws of such State, in which the property
subject to the lien is situated.
3.
Status of Property Subject to Lien:
For purposes of paragraph (1), property shall be
deemed to be situated:
(i)
Real Property:
In the case of real property, at its physical
location; or
(ii)
Personal Property:
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In the case of personal property, whether
tangible or intangible, at the residence of the
taxpayer at the time the notice of lien is filed. The
residence of a corporation of partnership shall be
deemed to be the place at which the principal
executive office of the business is located and the
residence of a taxpayer whose residence is without
the Unites States shall be deemed to be in the
District of Columbia.
§ 24.
Release of Lien or Discharge of Property
(a)
Release of Lien: Subject to such regulations as the Tax Commission of the
Absentee Shawnee Tribe of Oklahoma may prescribe, the Tax Commission shall issue a
certificate of release of any lien imposed with respect to any Absentee Shawnee Tribe tax not
later than thirty (30) days after the day on which:
1.
Liability Satisfied or Unenforceable:
The Tax Commission finds that the liability
for the amount assessed, together with all interest in
respect thereof, has been fully satisfied or has
become legally unenforceable; or
2.
Bond Accepted:
There is furnished to the Tax Commission of
the Absentee Shawnee Tribe of Oklahoma and
accepted by them, a bond that is conditioned upon
the payment of the amount assessed, together with
all interest in respect thereof, within the time
prescribed by law (including any extension of such
time), and that is in accordance with such
requirements relating to terms, conditions, and form
of the bond and sureties thereon, as may be
specified by such regulations.
§ 25.
Compromise of Taxes
(a)
At any time after the assessment of any tax, if the Administrator has a good faith
doubt of the liability of the taxpayer for the tax, he may with the approval of the Tribal Attorney
and Tax Commission, compromise the asserted liability for taxes by entering into a written
agreement with the taxpayer that adequately protects the interests of the Tribe.
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(b)
A compromise agreement is conclusive as to liability or non-liability for payment
of assessed taxes relating to the periods covered by the agreement, and except upon a showing of
fraud, or misrepresentation or concealment of a material fact, the agreement shall not be subject
to challenge or modification. For purposes of this Section, "concealment" is the intentional
failure to disclose all information relevant to tax liability.
§ 26.
Exhaustion of Administrative Remedies
No court has jurisdiction to entertain any proceeding by a taxpayer in which he calls into
question his liability for any tax or the application to him of any provision of this Chapter, except
as a consequence of the appeal by the taxpayer to the Tribal Court from the action and order of
the Tax Commission following a protest, as provided in Section 27 of this Chapter.
§ 27.
Administrative Protest
(a)
A taxpayer may dispute the assessment to the taxpayer of any amount of tax, the
application to the taxpayer of any provision of this Title, or the denial of a claim for refund made
in accordance with this Chapter, by filing with the Tax Commission a written protest. Every
protest shall identify the taxpayer and the taxes involved and shall state the grounds for the
protest and the affirmative relief requested.
(b)
Any protest shall be filed within thirty (30) days after:
1.
mailing or personal delivery of a notice of assessment;
2.
denial of a claim for refund made in accordance with
Section 29 of this Chapter; or
3.
failure to either allow or deny a claim for refund made in
accordance with Section 29 of this Chapter within the time
period provided for Tax Commission action.
(c)
A protesting taxpayer must timely pay all accrued tax, penalty and interest on or
before the date the protest is filed. Delinquent taxes may not be paid under protest.
(d)
If a protest is not filed in conformity with this Section, the Tax Commission may
proceed to enforce collection of any delinquent tax.
(e)
Upon timely payment of the protested tax and receipt of a timely protest, the Tax
Commission shall promptly set a date for a hearing on the protest if taxpayer requests a hearing.
The taxpayer shall appear at the hearing, either in person or through representatives of his
choice. The hearing shall not be open to the public, and shall be conducted in an informal
manner. Technical rules of procedure and evidence shall not apply at the hearing, but the
hearing shall be conducted to allow the Tax Administrator and the taxpayer to present their
evidence and positions in a fair and reasonable manner. At the request of the taxpayer or at the
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initiative of the Tax Administrator, the Tax Commission may conduct a pre-hearing conference
to attempt to resolve or narrow any issues raised by the protest.
(f)
Following the hearing, the Tax Commission shall issue a written decision on the
protest summarizing the basis for the decision. The written decision shall include an order
granting or denying the relief requested or granting such part thereof as is appropriate and
supported by evidence and it shall inform the protesting taxpayer of the right to, and the
requirements for perfection of, an appeal from the decision to the Tribal Court and of the
consequences of a failure to appeal. The Tax Commission shall serve the taxpayer with a copy
of the decision by certified mail or in person.
(g)
The Tax Commission shall issue a final decision on the protest within 120 days
after the protest is filed. Failure to issue a final decision within that period shall constitute denial
of the protest.
(h)
A decision of the Tax Commission that grants in whole or in part a tax refund
shall be submitted to and require written signature approval as may be required by tribal law.
§ 28.
Appeals from Tax Commission’s Decision and Order
(a)
If the taxpayer is dissatisfied with the decision and order of the Tax Commission
following the hearing, or if the Tax Commission fails to decide the protest within the time
required by Section 27 (g) of this Chapter, the taxpayer may appeal to the Tribal Court, but only
to the same extent and upon the same theory as was asserted before the Tax Commission. If an
appeal is not so taken, the decision and order of the Tax Commission are final.
(b)
An appeal shall be perfected by filing a notice of appeal with the Clerk of the
Tribal Court, in the form prescribed by the Tribal Court, along with any docketing fee required
by law. The date of filing shall be the date the notice of appeal is received and stamped by the
Court Clerk.
(c)
Simultaneously with the filing of a notice of appeal, the taxpayer shall serve a true
copy thereof on the Tax Commission and on the Governor of the Tribe. A certificate stating the
date and manner of service shall be filed with the notice of appeal.
(d)
The notice of appeal must be filed within thirty (30) days from the date the
decision and order of the Tax Commission is served on the taxpayer or from the date the protest
is deemed denied under Section 27 (g) of this Chapter.
(e)
All appeals shall be upon the record made within the Tax Commission, unless the
Tribal Court, on motion of the taxpayer or the Tax Commission permits an evidentiary hearing to
supplement the record. Any motion requesting an evidentiary hearing must be filed within
fifteen (15) days following the date of filing the notice of appeal. If the court grants the motion,
an evidentiary hearing shall be scheduled and notice of the hearing shall be served on the
taxpayer and the Tax Commission no less than twenty (20) days prior to the date of the hearing.
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(f)
Except as otherwise provided in this Chapter, the rules of procedure and evidence
applicable to civil proceedings in the Tribal Court shall apply to the appeal.
(g)
The Tribal Court shall independently weigh the evidence of record to assure that
the applicable tax laws are lawfully administered, and shall issue a written decision on the
appeal.
(h)
Nothing in this Chapter shall authorize the Tribal Court to enter any money
judgment against the Tax Commission or any other agency of the Tribe other than an order to
refund the amount of any tax, interest or civil penalty erroneously paid by the taxpayer. Any
refund may, in the discretion of the Tax Commission, be in the form of a credit against future tax
payments or in cash.
(i)
The decision of the Tribal Court may be appealed to the Supreme Court of the
Absentee Shawnee Tribe. Amended 9/11/02 by Resolution LAS-2002-37.
(j)
A decision of the Tribal Court that grants in whole or in part a tax refund to the
taxpayer requires written signature approval as may be required by tribal law for the issuance of
the refund check.
§ 29.
Claims for Refund
(a)
Any person who believes that he has paid a tax subject to this Chapter in excess of
the amount for which he is liable, other than in response to an assessment by the Tax
Commission, may apply for a refund within three (3) years from the date the tax was paid. The
taxpayer has the burden of proving that the tax has been erroneously paid.
(b)
Every claim for refund shall be filed as a fully completed amended tax return,
shall state the nature of the claim and shall contain information sufficient to allow processing of
the claim. Filing a fully completed amended tax return that shows a lesser tax liability than the
original return constitutes the filing of a claim for refund for the difference in the tax due shown
on the original and amended returns.
(c)
In response to a claim for refund, the Tax Commission may authorize the refund
to a taxpayer of the amount of any overpayment of tax determined by the Tax Commission to
have been erroneously made by the taxpayer, together with allowable interest as described in
Section 30 of this Chapter.
(d)
The Tax Commission shall issue a written decision on the claim within sixty (60)
days after the claim is filed. If the claim is denied in whole or in part, the taxpayer may, within
thirty (30) days after mailing of the decision, file a written protest of the denial. If the Tax
Commission has not decided the claim within sixty (60) days after the claim is filed, the claim
shall be deemed denied. Any protest filed under this Section shall be subject to the procedures
established by Sections 27 and 29 of this Chapter.
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(e)
Any refund may in the discretion of the Tax Commission be in the form of a
credit against future tax payments or in cash.
§ 30.
Interest on Taxes Erroneously Collected
If any tax shall be found to be erroneously or illegally collected, interest at the rate of
four (4%) percent per annum, computed at the rate of thirty-three hundredths of one percent (.33)
percent per month or any fraction thereof, shall be allowed on the amount erroneously or
illegally collected. Interest shall begin to accrue sixty (60) days after a claim for refund is filed
with the Tax Commission.
§ 31.
Collection of Interest and Civil Penalties
(a)
Any interest and civil penalties imposed under this Chapter may be collected with
the amount of tax to which it relates, without separate assessment.
(b)
The Tax Commission may, in its discretion, issue separate assessments of civil
penalties for late filing or non-filing of returns or reports. Any such assessment shall be subject
to the provisions of this Chapter governing tax assessment.
§ 32.
Interest on Deficiencies
(a)
If any tax subject to this Chapter is not paid on or before the date on which it
becomes due, interest shall be paid to the Tribe on such amount from the first day following the
day on which the tax becomes due, without regard to any extension of time, until it is paid;
Provided that, if demand is made for payment of any tax, including accrued interest, and if such
tax, including accrued interest, is paid within ten (10) days after the date of such demand, no
interest on the amount so paid shall be imposed for the period after the date of the demand.
(b)
Interest due the Tribe under this Section shall be at the rate of twelve percent
(12%) per annum, computed at the rate of one percent (1%) per month or any fraction thereof.
(c)
§ 33.
Interest shall not be imposed on interest or on civil penalties.
Civil Penalties
(a)
In the case of failure, due to negligence or disregard of applicable Chapters and
regulations, but without intent to defraud, to pay when due any amount of tax required to be paid
there shall be added to the amount of tax as penalty two percent (2%) of the amount of tax due,
for each month or any fraction of a month from the date the tax was due until paid, but not to
exceed twelve percent (12%) of the tax due.
(b)
In the case of failure, with intent to defraud the Tribe, to pay when due any
amount of tax required to be paid, there shall be added to the amount of tax as penalty fifty
percent (50%) of the tax due for every year, or fraction thereof, the tax remains unpaid.
2-14
(c)
In the case of failure, due to negligence or disregard of applicable Chapters and
regulations, but without intent to defraud, to file by the date required a return or other report
regardless of whether any tax is due, there shall be added to the amount of tax as penalty fifty
dollars ($50.00) for each delinquent return or report.
(d)
If any payment required to be made under this Chapter is attempted to be made by
check which is not paid upon presentment, such dishonor shall be deemed proof of negligence
for purposes of subsection (a) of this Section.
§ 34. Attempts to Evade or Defeat Tax
(a)
Any taxpayer who willfully attempts to evade or defeat any tax or the payment
thereof, in addition to other penalties provided by this Chapter, shall be subject to a civil penalty
assessment of not less than one thousand dollars ($1,000.00) nor more than ten thousand dollars
($10,000.00).
(b)
The civil penalty assessment authorized by this Section may be imposed by the
Tribe Court in a civil proceeding initiated by the Tax Commission against the taxpayer.
§ 35.
Intent to Defraud
Any taxpayer who defrauds or attempts to defraud the Tribe in relation to compliance
with the Tribal Tax Laws and Regulations, in addition to other penalties, shall be subject to a
civil penalty assessment of not less than one thousand ($1,000.00) or more than twenty thousand
($20,000.00) dollars. The repeated use of checks that are not paid upon presentment shall be
considered fraudulent activity subject to the penalty set forth in this Section.
§ 36. Timeliness when Last Day for Performance Falls on Saturday, Sunday or Legal
Holiday
When by any provision of this Chapter the last day for performing any act falls on a
Saturday, Sunday or a legal holiday recognized by the Tribe, the performance of the act shall be
considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday
or a legal holiday.
§ 37.
Limited Waiver of Sovereign Immunity
Any challenge to the validity or application of any tax subject to this Chapter may be
brought only in the courts of the Tribe, and only in accordance with the procedures established
by this Chapter. The Tribe grants a limited waiver of sovereign immunity from suit for the
purpose of filing an appeal in Tribal Court as provided in Section 28 of this Chapter. The Tribe
does not waive its sovereign immunity from suit in the courts of any other jurisdiction for any
claim arising from the administration or enforcement of any tax subject to this Chapter.
2-15
§ 38.
Forgery of Licenses; Civil Penalty
Any person who falsely or fraudulently forges, embezzles, steals, knowingly converts,
knowingly misapplies, or permits to be misapplied or counterfeits any stamps, tags, licenses, or
other instrument evidencing payment of taxes prescribed for use in this Title or who shall use,
pass, tender as true, or otherwise be in possession of any unauthorized, false, altered, forged,
counterfeited, or previously used instrument for the purpose of evading the payment of taxes
imposed by this Title shall be subject to a civil penalty of not less than Five Hundred Dollars
($500.00) or more than Ten Thousand Dollars ($10,000.00) for each such violation. Each such
counterfeited, embezzled, stolen, converted, misapplied or forged stamp or other instrument shall
constitute a separate violation. Amended 9/11/02 by Resolution LAS-2002-37.
2-16
SUBCHAPTER 2.1 - ADMINISTRATIVE PROTESTS
Rule 2.1.1
(a)
Administrative Protests, How taken
Any taxpayer desiring to protest a tax decision or assessment shall file an
application for hearing, signed by the taxpayer or the taxpayer’s duly authorized agent, setting
out therein:
(1)
A statement of the nature of the tax, the amount thereof in controversy,
and the action complained of with the date of such action.
(2)
A clear and concise assignment of each alleged error. 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 assignment 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 witnesses 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, or his duly authorized agent, that the
statements and facts therein contained are true.
(7)
The taxpayer’s full name, his taxpayer number if any, and the complete
address at which he may be served documents on the protest 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.
Rule 2.1.2
Setting Protest 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 protest. 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 taxpayer does not
2-1-1
request a. hearing, the Commission may set the matter for hearing or may decide the protest on
the written briefs as it deems appropriate.
Rule 2.1.3
File Documents Part of Record
The Administrator shall, at least ten (10) days prior to the date set for hearing, or within
thirty (30) days of the filing of the protest if no oral hearing is requested, prepare a complete file
record containing all correspondence, tax returns, statements, or other document relative to the
protest 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 material or challenge the
relevancy of any of the materials contained in the file record. The file record shall be indexed
chronologically by date and shall become a part of the record of the protest.
Rule 2.1.4
Brief by Commission
Within thirty (30) days of the filing of the application for protest containing the
arguments and authority relied upon by the taxpayer, the Administrator of the Tax Commission
shall respond or cause the tribal prosecutor or attorney to 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.
Rule 2.1.5
Response by Taxpayer
Within fifteen (15) days of the filing of the brief by the Tax Commission, the taxpayer
may file this response thereto. Such time period may be extended by order of the Chairman of
the Tax Commission at his direction, or some Tax Commission member acting upon his behalf
or at his direction, upon application.
Rule 2.1.6
Subpoenas
(a)
Issuance. Subpoenas for attendance of witnesses or production of documents or
things shall be issued by the Tax Administrator or any member of the Tax Commission.
Subpoenas for use in a protest will be issued on motion of a party. A motion to subpoena
witnesses may not be denied, provided that the party requesting the subpoena, if they wish for a
record of the services thereof to be maintained, shall prepay:
(1)
The certified mailing fees for such subpoena if they wish for the subpoena
to be served by certified mail, or;
(2)
A deposit against the total cost of service mileage charged by the Tribal
Police for service of subpoenas in the amount of not less than Ten Dollars
($10.00) 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;
(3)
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
2-1-2
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 (10) days of service
thereof.
(b)
Service. Subpoenas may be served in any manner in which a civil complaint and
summons, or subpoena may be served in the Tribal Court.
(c)
Failure to Appear. A person who has been properly served with a subpoena and
fails to appear or produce, without lawful cause, such documents as may be listed in the
subpoena, may be deemed to be in contempt of the Tax and the Tax Commission, 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 issuing such subpoena is the taxpayer and he requests enforcement thereof,
he may be required, as condition thereto, to waive in writing his right to a speedy hearing and/or
determination of the protest.
(d)
Subpoena Unnecessary. A person present at any hearing on a taxpayer protest
may be required to testify in the same manner as if he were in attendance upon a subpoena.
Rule 2.1.7
Form of Subpoenas.
All subpoenas shall be in substantially the same form as attached to these regulations.
Rule 2.1.8
Role of the Tax Commissioners 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.
Rule 2.1.9
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 protest. In all cases wherein the
procedure is not governed by the Code or these rules, the Tax Commission may proceed in any
lawful manner.
2-1-3
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
REQUEST FOR EXTENSION OF TIME
Name of Taxpayer
Federal Tax I.D. # or Social Security #
Address
City
State
Zip
Telephone Number
Contact Name
To the Absentee Shawnee Tax Commission:
I hereby request an extension of time to:
ڤFile
ڤPay
ڤBoth
Taxes due on the following Absentee Shawnee Tax Commission tax return:
ڤSales and Lodger’s Tax
ڤPossessory Interest Tax
ڤGaming Tax
ڤSeverance Tax
ڤEarnings Tax
ڤOther (Please Specify)
for the time period beginning
and ending
.
Reason(s) for request (Please attach additional information as needed):
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code, that the
information contained in this form is true and correct.
Signature
Title
Date*
*This request must be filed (received by the Tax Commission) on or before the date of the return or payment. AST-TAX Ch. 2, § 9.
Request for Extension of Time 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Request for Extension of Time to File Tax Return; Filing Period
Dear Taxpayer:
Your request for an extension of time for filing tax returns has been granted. Your [type of
tax] tax return previously due on
is/are now due on
. As a condition of extension
time, you are hereby required to submit the following security:
In addition, please note that, pursuant to Chapter Two, Section 9(e) of the Absentee
Shawnee Licensing and Tax Code, extensions of time do not prevent the accrual of interest on
taxes due.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Granting Extension to File Reports 008/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Request for Extension of Time To File Tax Return; Filing Period
Dear Taxpayer:
Your request for an extension of time for filing tax returns has been denied.
Pursuant to Chapter Two, Section 9(e) of the Absentee Shawnee Licensing and Tax Code,
the failure to file a tax return, or the filing of an incomplete or otherwise inadequate tax return
may result in the computation and assessment of the tax or additional penalties by the Tax
Commission.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Denying Extension of Time to File Reports 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Request for Extension of Time To Pay Tax; Filing Period
Dear Taxpayer:
Your request for an extension of time to pay taxes due has been granted.
payment for Filing Period
is now due on
.
Your tax
In addition, please note that, pursuant to Chapter Two, Section 9(e) of the Absentee
Shawnee Licensing and Tax Code, extensions of time do not prevent the accrual of interest on
taxes due.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Granting Extension of Time to Pay Taxes 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Request for Extension of Time To Pay Tax; Filing Period
Dear Taxpayer:
Your request for an extension of time to pay taxes due has been granted.
payment for Filing Period
is now due on
.
Your tax
In addition, please note that, pursuant to Chapter Two, Section 9(e) of the Absentee
Shawnee Licensing and Tax Code, extensions of time do not prevent the accrual of interest on
taxes due.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Granting Extension of Time to Pay Tax 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Request for Extension of time To Pay Tax; Filing Period
Dear Taxpayer:
Your request for an extension of time to pay taxes has been denied.
Your tax payment for Filing Period
is due on
.
Pursuant to Chapter Two, Section 14 of the Absentee Shawnee Licensing and Tax Code,
failure to pay the assessed taxes may prompt the Tax Commission to seek civil remedies.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Denying Extension of Time to Pay Tax 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Notice of Delinquent Taxes
Dear Taxpayer
Your [Type of Tax] payment for the Filing Period
in the amount
of $
was due on
. To date, the Tax Commission has not received
your payment.
You are now
days delinquent in the payment of these taxes. Pursuant to Chapter
Two, Section 21 of the Absentee Licensing and Tax Code, the Tax Commission is empowered to
claim a lien for the entire amount due, including applicable interest, addition and penalty. This
lien will attach to all property and rights to property belonging to you, whether real or personal.
Taxes past due for Filing Period
=
$
Late Payment Penalty
=
$
=
$
=
$
Interest on past due taxes (
% per month x
months)
TOTAL AMOUNT DUE TO DATE
Additional interest will continue to accrue until full payment of the taxes has been made.
Please remit the total amount due within
days of the date of this letter. If the Tax
Commission has not received your payment by that date, the Commission will file a tax lien
against your property.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Notice of Delinquent Taxes 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
Name
Address
City, State, ZIP
Re:
Notice of Tax Assessment
Dear Taxpayer:
The Absentee Shawnee Tax Commission has determined that you are liable for
[Sales/Lodger’s/Possessor Interest/Gaming/Severance/Earnings] taxes due and unpaid for the tax
period
to
in the amount of
,
with penalties and interest in the amount of
. Payment of this tax is due on
.
Pursuant to Section 11 of Chapter 2 of the Absentee Shawnee Licensing and Tax Code,
any property valuation, assessment of taxes or demand for payment made by the Tax
Commission is presumed to be correct, and the taxpayer has the burden of showing that this
assessment is not correct.
If you dispute any or all of the tax assessed above, a written administrative protest may be
filed with the Tax Commission within thirty (30) days after the mailing of this assessment. All
disputed taxes, penalties and interest must be timely paid on or before such a protest is filed,
pursuant to Section 27 of Chapter 2 of the Licensing and Tax Code.
Sincerely yours,
Absentee Shawnee Tax Commission
By:
Tax Administrator
Notice of Tax Assessment 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
NOTICE OF TAX LIEN
Taxpayer:
Date:
Lien No.:
The Absentee Shawnee Tribe of Oklahoma Tax Commission, with an address of 2025 S.
Gordon Cooper Drive, Shawnee, OK 74801 (“Lien Holder”), has filed a tax lien on property of
, of [address] (“Owner”). This lien was recorded on [date], on [list
where lien was recorded].
The above lien secures claims of the Lien Holder against the Owner to satisfy payment of
taxes, interest, addition and penalty due to the Lien Holder pursuant to provisions of the
Absentee Shawnee Licensing and Tax Code.
The above lien attaches to all property and rights to property belonging to the Owner,
whether real or personal, wherever it may be located.
The person executing this Notice of Tax Lien on behalf of the Lien Holder is duly
authorized to execute this document.
ABSETNEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Notice of Tax Lien 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
RELEASE OF TAX LIEN
(When Claim is Satisfied)
Taxpayer:
Date:
Lien No.
The Absentee Shawnee Tribe of Oklahoma Tax Commission, with an address of 2025 S. Gordon
Cooper Drive, Shawnee, OK 74801 (“Lien Holder”), filed a tax lien on property of
,
of [address] (“Owner”). This lien was recorded on [date], on [list where lien was recorded].
The property is described as follows: [insert description of property]
The above lien secured claims of the Lien Holder against the Owner to satisfy payment of taxes,
interest, addition and penalty due to the Lien Holder pursuant to provisions of the Absentee Shawnee
Licensing and Tax Code.
Now, in consideration of $
and other valuable consideration paid by the Owner,
the receipt and sufficiency of which are acknowledged, the Lien Holder hereby:
1.
Releases, discharges and terminates the above lien and certifies that the claim secured
thereby has been fully paid and satisfied.
2.
Releases to the Owner all right, title and interest that the Lien Holder may have acquired in
and to the above property by reason of this lien; and
3.
Authorizes and directs the County Clerk of
and cancel the lien of record.
County to discharge
This instrument shall bind the Lien Holder and its heirs, legal representatives, successors and
assigns. This instrument shall inure to the benefit of the Owner and its heirs, legal representatives,
successors and assigns.
The person executing this notice of Tax Lien on behalf of the Lien Holder is duly authorized to
execute this document.
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Release of Tax Lien (When Claim is Satisfied) 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
RELEASE OF TAX LIEN
(Secured by Bond)
Taxpayer:
Date:
Lien No.:
The Absentee Shawnee Tribe of Oklahoma Tax Commission, with an address of 2025 S. Gordon Cooper
Drive, Shawnee, OK 74801 (“Lien Holder”), filed a tax lien on property of
, of
[address] (“Owner”). This lien was recorded on [date], on [list where lien was recorded].
The property is described as follows: [insert description of property]
The above lien secured claims of the Lien Holder against the Owner to satisfy payment of taxes, interest,
addition and penalty due to the Lien Holder pursuant to provisions of the Absentee Shawnee Licensing and Tax
Code.
Now, in consideration of a bond furnished to and accepted by the Tax Commission of the Absentee
Shawnee Tribe, a bond conditioned upon the payment of the amount assessed, together with all interest in
respect thereof, the receipt and sufficiency of which is acknowledged, the Lien Holder hereby:
1.
Releases, discharges and terminates the above lien and certifies that the claim secured thereby has
been secured by the accepted bond;
2.
Releases to the Owner all right, title and interest that the Lien Holder may have acquired in and to
the above property by reason of this lien; and
3.
Authorizes and directs the County Clerk of
And cancel the lien of record.
County to discharge
This instrument shall bind the Lien Holder and its heirs, legal representatives, successors and assigns.
This instrument shall inure to the benefit of the Owner and its heirs, legal representatives, successors and
assigns.
The person executing this Notice of Tax Lien on behalf of the Lien Holder is duly authorized to execute
this document.
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Release of Tax Lien (Bond) 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
REGISTER OF TAX LIENS
Lien No.
Taxpayer
Amount
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Date Issued
Date Released
Page
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
of
Register of Tax Liens 11/01
INVENTORY OF SEIZED PROPERTY
Page
of
Name of Taxpayer
Federal Tax I.D. or Social Security #
Address
City
No.
State
ZIP
Telephone Number
Contact Name
Description
Value
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Seized by:
Date:
Inventory of Seized property 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
STATEMENT OF WITNESSES
1.
Name of Witness:
Address:
Do you wish to subpoena this witness? Yes/No
Statement of Witness:
2.
Name of Witness:
Address:
Do you wish to subpoena this witness? Yes/No
Statement of Witness:
BEFORE THE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
IN THE MATTER OF THE
ADMINISTRATIVE APPEAL OF
(Name of Taxpayer)
)
)
)
)
Tax Appeal No.
NOTICE OF HEARING
Notice is hereby given that a hearing will be held on
in the
(Place)
(Date)
, at
(Time)
, for the following purpose:
Name and Title of Person Distributing Notice
Notice has been mailed to the following parties: (Initials of Person Distributing Notice)
Names and Addresses
of Parties being Notified
,
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
Notice of Hearing 11/01
[Date]
[Name]
[Address]
[City, State, Zip]
Re: Claim for Refund
Dear [Taxpayer],
Your claim for refund has been granted. A refund in the amount of $
is to be
remitted to you in the form of [a credit against future tax payments or the enclosed check].
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Granting Claim for Refund 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
[Date]
[Name]
[Address]
[City, State, Zip]
Re: Claim for Refund
Dear Taxpayer:
Your claim for refund has been [denied/partially granted],
A refund in the amount of $
, including interest in the amount of
$
is to be remitted to you in the form of [a credit against future tax payments
/ the enclosed check].
Pursuant to Section 29 of Chapter 2 of the Absentee Shawnee Licensing and Tax Code,
you may file a written administrative protest of this denial within thirty days after the mailing of
this decision.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
By:
Tax Administrator
Letter Denying Claim for Refund 08/02
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. Gordon Cooper Drive
Shawnee, OK 74801
ADMINISTRATIVE PROTEST AND APPLICATION FOR HEARING
Date¹:
Name of Taxpayer
Federal Tax I.D. or Social Security #
Address
City
State
ZIP
Telephone Number
Contact Name
To the Absentee Shawnee Tax Commission:
I hereby file a formal protest with the Tax Commission pursuant to the Absentee Shawnee
Licensing and Tax Code, Chapter 2, Section 27, against:
ڤ
Assessment Notice issued
, for
of $
, and penalties and interest in the amount of $
ڤ
Denial of Claim for Refund, dated
ڤ
Other (Please explain)
taxes, in the amount
, if applicable.
.
1.
Assignments of Error (Please state each error separately and concisely. Appeals will be limited
to the following stated assignments of error. Attach additional information as needed):
2.
Argument and Legal Authority upon which appeal is made:
¹ Protests shall be filed with 30 days after 1) the mailing or personal delivery of a notice of assessment; 20 denial of
a claim for refund made in accordance with Section 29 of Chapter 2 of the Licensing and Tax Code; or 3) failure to either allow
or deny a claim for refund in accordance with Section 29 of Chapter 2 of the Licensing and Tax Code within the time period
provided for Tax Commission action.
BEFORE THE TAX COMMISSION
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
IN THE MATTER OF THE
ADMINISTRATIVE APPEAL OF
(Name of Taxpayer)
)
)
)
)
Tax Appeal No.
SUBPOENA
THE ABSENTEE SHAWNEE TRIBE OF OKLHAOMA 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
, 20
at the Absentee Shawnee Tribal Complex,
2025 South Gordon Cooper Dr., Shawnee Oklahoma 74801, 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 you possession or under your control:
(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 SUBJECT TO CIVIL
COMTEMPT, PUNISHED OR PENALIZED BY LAW.
Tax Administrator
RETURN OF SERVICE
I hereby certify that on the
day of
, 20
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).
Subpoena 08/02
CHAPTER THREE
SALES AND LODGERS’ TAX; BUSINESS LICENSES
§ 1.
Short Title
This chapter is known as the Absentee Shawnee Sales and Lodger’s Tax and Business
Licenses.
§ 2.
Definitions
For the purposes of this chapter:
(a)
“Gross Receipts” means the total amount of money or the value of other consideration
received from performing services or selling tangible personal property within the Tribe’s
jurisdiction and includes, but is not limited to, any receipts from sales of tangible personal property
handled on consignment, receipts from leases or rentals of tangible personal property, receipts from
rental or leases of lodging, hotel rooms and amenities, admission to any place of recreation or
entertainment, but excludes cash discounts allowed and taken.
(b)
“Gross Taxable Rent” means the total amount paid for lodging, not including the gross
receipts tax assessed on the gross receipts from the sale of lodging services.
(c)
“Lodging” means the transaction of furnishing rooms or other accommodations
(“lodgings”) by a vendor to a vendee who for rent uses, possesses or has the right to use or possess
any rooms or rooms or other unit of accommodation in a hotel, motel, resort, lodging house or other
premises used for lodging of less than (30) days.
(d)
“Person” means any individual, sole proprietorship, firm, partnership, joint venture,
non-profit organization, association, corporation, estate, trust, political entity or other identifiable
entity, including tribally owned corporations and businesses.
(e)
“Sales Price” means the amount paid or charged for tangible personal property or other
taxable items or service.
(f)
“Tangible Personal Property” means all goods, wares, merchandise, produce,
commodities and all tangible or corporeal things and substances which are capable of being
possessed or exchanged.
(g)
“Vendee” means any person paying for goods or services received.
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(h)
transaction.
§ 3.
“Vendor” means any person receiving any payment or consideration upon any taxable
Imposition and Rate of Sales Tax
Except as otherwise provided in this ordinance, for the privilege of engaging in business
within the Tribal jurisdiction, a sales tax equal to six percent (6%) of gross receipts is hereby
imposed on any person engaging in business within the Tribe’s jurisdiction. This tax shall be known
as the sales tax. Amended 2/1/08 by Resolution LAS-2008-06.
These rates may be changed from time to time by resolution of the Executive Committee.
§ 4.
Exemptions
The following sales are exempt from the taxes imposed by this chapter:
(a)
Sales of livestock or agricultural goods;
(b)
Sales to the Tribe, its governmental entities and political subdivisions, and triballyowned enterprises or businesses;
(c)
Leasing or rental of real property for residential purposes, including mobile home lots;
(d)
Leases of trust land or trust resources;
(e)
Sales by Absentee Shawnee Tribal members of traditional arts and crafts made by
Absentee Shawnee Tribal members; Amended 9/11/02 by Resolution LAS-2002-37.
(f)
Itinerant sales by Absentee Shawnee Tribal members where the total amount of such
sales of goods do not exceed five thousand dollars ($5,000.00) a year. Amended 9/11/02 by
Resolution LAS-2002-37.
(g)
Sales to military veterans who possess a valid Veterans Disability Sales Tax
Exemption Card. The exemption card must be presented at the time of purchase. Added 2/1/08 by
Resolution LAS-2008-06.
§ 5.
Vending Machine Sales and Installment Sales
(a)
The Commission shall require a vendor to pay the tax imposed by this chapter upon
sales made through vending machines and similar devices.
(b)
In the case of installment sales of tangible personal property, the vendor shall collect
and remit the tax imposed by this chapter upon the principal amount of each installment of the
purchase price at the time the installment is paid.
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§ 6.
Imposition and Rate of Lodger’s Tax
There is hereby imposed a tax on lodging of five percent (5%) of the gross taxable rent. The
lodger’s tax is in addition to the tax imposed on gross receipts from the sale of lodging and other
services.
§ 7.
Collection of Tax; Assessment; Penalties
(a)
The vendor shall add the sales and lodging tax to the purchase price and give the
purchaser a receipt for the tax collected, which shall be stated separately from the purchase price.
The receipt is prima facie evidence that the purchaser has paid and the vendor has collected the tax.
(b)
Every person selling property or providing services within the Tribe’s jurisdiction is
responsible for the collection and payment of the taxes imposed by this chapter.
(c)
Any vendor who fails to collect the tax imposed or having collected the tax fails to
pay it to the Tax Commission, whether such failure is the result of the vendor’s acts or the result of
acts or conditions beyond the vendor’s control, shall be personally liable to the Tribe upon
assessment by the Tax Commission for the amount of the tax plus interest at the rate specified in the
Tax Administration chapter and a penalty imposed by the Commission of an amount not to exceed
fifty percent (50%) of the taxes due.
§ 8.
Payment of Tax; Records
(a)
Every vendor engaging in the taxable transaction under this chapter shall, on or before
the 15 day of the month succeeding the end of each monthly period, prepare a return for the
preceding monthly period, setting forth the amount of all sales, exempt sales, taxable sales, the
amount of sales tax due thereon, and such other information as the Tax Commission may require,
and sign and file the return with the Tax Commission.
th
(b)
The sales and/or lodger’s tax as computed in the return shall be based upon the total
non-exempt sales made during the month, including both cash and charge sales. The return shall
compute the sales tax on the purchase price, and separately compute the lodger’s tax, if applicable,
on the gross taxable rent, excluding the sales tax. A credit shall be allowed for all taxes remitted to
the purchaser upon the refund of the purchase price paid for tangible personal property or other
taxable items or services returned to the vendor.
(c)
Every vendor shall pay the sales and/or lodger’s taxes collected during a calendar
month to the Commission at the same time the return for the calendar month is submitted.
(d)
Each vendor engaging in any taxable transaction under this ordinance shall: (i) keep
and preserve records of all sales made and other books or accounts necessary to determine the
amount of tax due under this ordinance; (ii) keep and reserve for a period of five (5) years all such
3-3
records, books, invoices and other records; and (iii) open all such records for examination at any time
by the Tax Administrator or its duly authorized representative or agent.
§ 9.
Business License; Issuance and Revocation
(a)
As a condition of doing business within the Tribe’s jurisdiction, any person who
engages in business within the Tribal jurisdiction and is required to pay the sales and/or lodger’s tax
imposed by this chapter, shall obtain a business license from the Tax Commission. This license shall
be granted and issued by the Tax Commission upon filing of an application setting forth the name of
the business, its address, the ownership of the business, the type of business, and the federal
identification number or social security number. License registrations must be renewed by January 1
of each year, along with any information necessary to update the application. The license is not
assignable and is valid only for the person in whose name it is issued until that person ceases to do
business, or until the license is revoked by the Tax Commission.
(b)
Whenever a holder of a business license fails to comply with the provisions of this
title, the Tax Commission, after giving ten (10) days notice in writing of the time and place of
hearing to show cause why the registration should not be revoked, may hold a hearing and determine
to revoke or suspend the business license.
(c)
A vendor doing business within the Tribe’s jurisdiction is entering into a consensual
relationship with the Tribe. The vendor is agreeing to submit to the jurisdiction of the Tribe, its law
and courts. The business license will reflect this agreement.
(d)
The licensing fee shall be one hundred dollars ($100.00) and must be paid upon
submission of the application. Amended 2/1/08 by Resolution LAS-2008-06.
(e)
A person required to obtain a license must file the application no later than 5 business
days prior to commencing business within the Tribal jurisdiction.
§ 10.
Final Sales Tax Return – Return of Registration
Any person operating under a business license shall upon discontinuance of business, file a
sales tax return clearly labeled “FINAL RETUN”, and attach thereto their business license 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.
§ 11.
Failure to Comply with Tax Law and Regulations
In addition to any other penalty set forth in this title, the Commission may refuse to issue a
business license to any person who fails to comply with the tax laws and regulations.
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§ 12.
Use of Funds
The six percent (6%) of gross receipts sales tax shall be deposited in the Tribal Treasury.
Amended 2/1/08 by Resolution LAS-2008-06.
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ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
APPLICATION FOR BUSINESS LICENSE
1.
Name of Business
Federal Tax I.D. # or Social Security #
Business Address
City
State
ZIP
Business Phone:
Contact Name
Home Phone:
2.
Principal Owner(s) of Business:
3.
Type of Business:
4.
Other:
The $100.00 mandatory licensing fee is required to be submitted when this application is filed.
Application must be filed no later than 5 business days prior to commencing business within the jurisdiction of the
Absentee Shawnee Tribe.
All License Registrations must be renewed by January 1 of each year. License is not assignable and is valid only for
the person whose name it is issued until that person ceases to do business or changes his business address, or until
the license is revoked by the Tax Commission.
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code, that the information
contained in this application is true and correct. I acknowledge that as a vendor doing business within the Tribe’s
jurisdiction, I am entering into a consensual relationship with the Tribe and am subject to its laws, regulations and
jurisdiction. By signing this application, I am agreeing to submit to the jurisdiction of the Tribe, its Laws and
Courts.
Signature
Title
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
Business License
Issued to:
Located at:
Dated:
Authorized by:
Absentee Shawnee Tax Administrator
All License Registrations must be renewed by January 1 of each year. License is not assignable and is valid only for the person whose name
it is issued until that person ceases to do business or changes his business address, or until the license is revoked by the Tax Commission. A
vendor doing business within the Tribe’s jurisdiction is entering into a consensual relationship with the Tribe. The vendor named above, by
posting this license, is agreeing to submit to the jurisdiction of the Tribe, its laws and courts.
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
Business License
Issued to:
Located at:
Dated:
Authorized by:
Absentee Shawnee Tax Administrator
All License Registrations must be renewed by January 1 of each year. License is not assignable and is valid only for the person whose name
it is issued until that person ceases to do business or changes his business address, or until the license is revoked by the Tax Commission. A
vendor doing business within the Tribe’s jurisdiction is entering into a consensual relationship with the Tribe. The vendor named above, by
posting this license, is agreeing to submit to the jurisdiction of the Tribe, its laws and courts.
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
SALES AND LODGER’S TAX RETURN
Reporting Period:
, 20
Returns are due on or before the 15th day of the month following the reporting month.
Name of Taxpayer
Federal Tax I.D. # or Social Security #
Address
City
State
ZIP
Telephone Number
Contact Name
(A) Sales Tax Due
$ __________________ Total Gross Receipts1
$ __________________ Total Exempt Sales2
$
Net Taxable Sales
x 6% Tax Rate
$
Sales Tax Due
(B) Lodger’s Tax Due
$
Total Gross Taxable Rent
x 5% Tax Rate
$
Lodger’s Tax Due
Total Taxes Due (A + B) * $
* Attach supporting documents.
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code, that this return is a true, correct
and complete return. Willful failure to pay taxes due will result in an additional penalty of fifty percent (50%) of taxes owed.
Signature
Title
1Excludes cash discounts allowed and taken. Ref: AST Licensing and Tax Code, Chapter 3, §2(a).
1 Ref: AST Licensing and Tax Code, Chapter 3, §4 for list of Exemptions.
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
EXEMPT SALES DETAIL
(To be submitted with Sales and Lodger's Tax Return)
Reporting Month on Sales and Lodger's Tax Return:
Description of Goods or Services
, 20
Reason for Exemption1
Amount of Sale
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total
1
See Absentee Shawnee Licensing and Tax Code, Chapter 3, §4 for list of Exemptions
$
ABSENTEE SHAWNEE TRIBE OK OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
Vendor/Peddler Guidelines
Day vendors, peddlers, etc. receiving money or anything of value for the sale of goods or services where annual
gross sales total $5,000.00 or less are subject to these guidelines, as approved by the AST Tax Commission in
regular meetings held on December 17, 2002 and January 22, 2008, and which serves as a supplement to the AST
Licensing and Tax Code.
Authority: AST Licensing and Tax Code, Chapter 1 and Chapter 3.
1.
All must register by completing a Business License Application form. The Business License fee for
day vendors, peddlers, etc is $25.00, renewed annual by January 1.
2.
Business License Fee(s) are waived for persons, who qualify for exemptions as stated in Chapter 3, Sec. 4
(e), (f), and (g); and for Non-Profit Organizations.
3.
Day vendors/peddlers, etc. selling on an irregular or occasional basis must report to AST Tax Commission
office prior to selling. A tax deposit of $25.00 must be paid by vendor/peddler, which will be returned upon
payment of sales taxes. The Tax Commission will issue a sales permit valid for that day only. The
Vendors/Peddlers must provide record of sales to the Tax Commission.
4.
Vendors/peddlers, etc. returning on a regular basis must report to AST Tax Commission office prior to
selling, and in addition to above item 3 may have the option (as approved by the Tax Commission) of
reporting sales and remitting taxes on a monthly basis in accordance with Chapter 3.
5.
The Sales Tax rate is 6% of total gross sales. Sales taxes are waived for persons, who qualify for
exemptions as stated in Chapter 3, Sec. 4 (e), (f), and (g); and for Non-Profit Organizations.
CHAPTER FOUR
POSSESSORY INTEREST TAX
§ 1.
Short Title
This chapter is known as the Absentee Shawnee Possessory Interest Tax.
§ 2.
Findings
The Executive Committee as the legislative governing body of the Absentee Shawnee Tribe
makes the following findings:
Whereas individual, business and corporations have entered into consensual relationships
with the Absentee Shawnee Tribe and its members to secure leases and or rights-of-way on trust
lands within the jurisdiction of the Absentee Shawnee Tribe;
Whereas the United States Supreme Court in Merrion V. Jicarilla Apache Tribe recognized
the inherent right of tribal governments to tax to raise revenues for essential services and as a
necessary instrument of self-government and territorial management; and
Whereas Merrion recognized taxes assist the tribe in deferring the cost of providing
governmental services by requiring contributions from persons or enterprises engaged in economic
activities within the tribal jurisdiction; and
Whereas the economic activities ongoing on the trust lands burdened with a lease or right-ofway continue to affect the integrity of the tribe and its members;
The possessory interest tax imposed by this chapter derives from the consensual relationship
existing between the lessee and/or right-of-way holder and the Tribe and its members for ongoing
economic activity on these trust lands.
§ 3.
Definitions
(a)
“Designated Agent” means the person who has been identified in writing to the
Commission, pursuant to Section 6, as responsible for performing all the obligations of a taxpayer
under this ordinance, including all obligations to provide information necessary to permit the
accurate computation of tribal taxes.
(b)
“Drilling Rig” means all of the component parts of a unit that normally are transported
to a site and set up to make a complete rig that is to be used for drilling a well for oil, gas, carbon
dioxide, water, geothermal or other minerals. A drilling rig includes, but is not limited to:
1.
derrick and substructure;
2.
crown blocks;
3.
traveling block;
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
4-1
drilling line;
sand line;
rotary hose and standpipe;
hook;
tongs and swivel;
elevators;
kelly;
rotary table;
draw works;
engine;
instrument;
slush and mudpumps;
generators;
electric lines and accessories;
mud tanks;
fuel tanks;
boilers;
feed pump;
blowout preventer;
tools and supplies;
water pumps and lines;
drill bits;
stairs;
railings;
dog house;
tool joints; and
miscellaneous equipment.
(c)
“Possessory Interest” means any non-exempt interest in real property within the
jurisdiction of the Tribe, including but not limited to: (1) interests held under lease, and (2) interests
held under an easement of right-of-way, and all improvements, equipment, fixtures and other
tangible personal property held or used by the taxpayer in connection with that taxable use of such
realty.
(d)
“Retail Business” means any business for profit whose business operations consist
primarily of the retail sale or lease of consumer goods or the retail sale of consumer services within
the Tribe’s jurisdiction. Retail business as defined herein does not include a utility.
(e)
“Taxpayer” means any person who owns an interest in any possessory interest within
the Tribe’s jurisdiction that is subject to tax under this chapter, but does not include the Absentee
Shawnee Tribe.
(f)
“Tax Year” means the calendar year for which a taxpayer shall be liable for possessory
interest tax, for a possessory interest owned by the taxpayer on January 1st of the same calendar year.
(g)
“Utility” means any privately or publicly held entity primarily engaged in supplying,
transmitting, transporting or distributing electricity, oil, natural gas, natural gas products, water,
4-2
carbon dioxide, liquid hydrocarbons, telephone, wireless services, broadband services, internet
service, telegraph or other communications services, cable television or transportation services.
§ 4.
Imposition and Rate of Tax
The possessory interest tax set forth herein shall be imposed on the ownership and utilization
of possessory interests on January 1st of each tax year and shall be assessed at the rate of one percent
(1%) of the value of the possessory interest as determined and computed in accordance with this
chapter. Said rate of tax shall be and remain the same as herein established unless modified by
resolution of the Executive Committee. Upon passage of any resolution changing the rate of tax,
notice shall be given to all taxpayers and shall be published in newspapers of general circulation and
posted or published at such places as the Executive Committee designates.
§ 5.
Computation of Value of Possessory Interest
The value of a possessory interest shall be computed as provided in this section or by any
other method adopted by the Tax Commission which accurately reflects the value of the possessory
interest which is subject to taxation.
(a)
Date of Valuation. All property that is subject to taxation under this chapter shall be
valued as of January 1st of the tax year, unless the taxpayer first acquired the property after January
1st, in which case, the property shall be valued on the 1st day on which is was acquired.
(b)
Method of Valuation: Generally. If a method or methods of valuation for a
possessory interest are not otherwise provided in this section or by regulation, the value of the
possessory interest for taxation purposes shall included the value of any improvements, equipment,
fixtures and other tangible personal property held or used by the taxpayer in connection with the
taxable use of the possessory interest. Unless the Tax Commission, by regulation, establishes a
different method of valuation, value shall be computed in accordance with the method for
determining market value under the Oklahoma statutes and regulations adopted thereto. The
Commission has the authority to determine independently the value of any possessory interest. This
reference to Oklahoma law is solely for purposes of establishing a method of valuation, and shall not
be construed as a concession by the Absentee Shawnee Tribe that state law is otherwise applicable to
the Tribe.
(c)
Method of Valuation: Oil and Gas Pipelines and Related Equipment. Except as
otherwise described in this section, the value of pipelines and related equipment (such as tanks, sales
meters and plants used in the processing, gathering, transmission, storage, measurement or
distribution of oil and gas) shall be computed in accordance with the method of valuation for
pipelines and related equipment for purposes of property taxation under the Oklahoma statutes and
regulations adopted pursuant thereto. This reference to Oklahoma law is solely for purposes of
establishing a method of valuation, and shall not be construed as a concession by the Absentee
Shawnee Tribe that state law is otherwise applicable to the Tribe.
§ 6.
Designation of Agent
Each taxpayer shall designate, in writing to the Commission, an agent who shall represent
and legally bind the taxpayer with respect to all obligations under this chapter, including completing
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the forms distributed by the Commission and providing the information required therein. Taxpayers
having interests in the same possessory interest shall designate the same agent with respect to that
possessory interest.
§ 7.
Registration and Reporting Requirements
Each taxpayer shall comply with the following registration reporting requirements and such
other requirements as are adopted by the Commission: Amended 9/11/02 by Resolution LAS-200237.
(a)
Registration. Every person with taxable possessory interests on tribal or individual
trust lands within the jurisdiction of the Absentee Shawnee Tribe shall register with the Tax
Commission and submit information as required by the Tax Commission.
(b)
Forms. The Commission shall provide the taxpayer of its designated agent with
forms for registration and reporting information about the ownership and value of possessory
interests. Information shall be reported annually by the taxpayer of designated agent on these forms,
which shall be the basis for determination and assessment of tax due.
(c)
Failure to Report, Administrative Valuation. If a taxpayer fails to file substantially
complete possessory interest tax reporting forms, or to otherwise provide requested information or
documents within its possession or control which are relevant to a determination of the extent of
value of its possessory interest, the Commission may proceed to determine the value of that
taxpayer’s possessory interests and to assess taxes accordingly. The Commission’s valuation of the
possessory interest is presumed to be correct, and the Commission’s assessment will be binding on
the taxpayer unless it shows that the value, on the basis of the best information available to the
Commission, was determined by the Commission is an arbitrary or capricious manner or unless the
Commission for other good cause shown relieves the taxpayer from the operation of this subsection.
(d)
Reporting Value of Exempt Interests. No taxpayer shall be required to file property
valuation forms for any possessory interest which is exempt under Section 10 provided that the
Commission may require the taxpayer to file the information necessary to establish the claimed tax
exemption.
(e)
Authority of the Commission. The Commission may by form or regulation require
any taxpayer to file the information or documents deemed necessary for the proper and efficient
administration of the tax.
§ 8.
Notice of Assessment and Payment of Taxes Due
Notice of tax assessment and of the amount of tax due shall be mailed by the Commission by
February 15th of the tax year, unless that date has been extended pursuant to the Tax Administration
ordinance, or unless the taxpayer fails to timely report the value of its possessory interest pursuant to
Section 7(b). The assessment shall be effective as of January 1st of the tax year without regard to the
date of mailing of the notice. The assessed tax shall be paid within thirty (30) days of the date of
mailing said notice, unless (1) the notice is late due to the taxpayer’s failure to file timely the reports
required under Section 7, in which case penalties and interests shall be calculated pursuant to
Chapter 2 of this title, from February 15th until the time of payment, or (2) the due date has been
4-4
extended pursuant to Section 7(b) of this chapter, in which instance the assessed tax shall be paid on
or before the date stated by the Commission in the notice.
§ 9.
Lien for Taxes
(a)
Lien against Possessory Interest. The possessory interest tax shall be a lien against
the possessory interest of the taxpayer in favor of the Absentee Shawnee Tribe to secure payment of
the tax and any penalty and interest that become due. The lien under this subsection shall arise as of
January 1st of the tax year, without notice or demand, and shall be a first lien and superior to any
other interest in the property.
(b)
Lien against Other Property. If a taxpayer fails to timely pay the possessory interest
tax after assessment, the amount of the unpaid tax, including any penalty and interest that becomes
due, shall be a lien in favor of the Absentee Shawnee Tribe upon all property and rights to property
of the taxpayer, including any oil and gas production within the tribal jurisdiction. The lien imposed
by this subsection shall arise at the time of the assessment, but shall be effective against any
mortgagee, pledge, purchaser, judgment creditor, lien or other encumbrancer for value when notice
of the lien has been filed as provided in Subsection (c).
(c)
Notice of Lien. A notice of the lien provided for in Subsection (b) of this section
shall be filed as required in Chapter 2 (Tax Administration) of this title.
(d)
Release or Reduction of Lien. The liens provided for in this section shall continue
until the liability for payment of the full amount demanded in the lien is released by the Tribe.
Partial payment of the amount due shall reduce the amount of the lien by the amount paid. The Tribe
may release the lien when the payment of the tax, plus any penalty and interest, is adequately
guaranteed by other security or by a surety bond.
(e)
Foreclosure. The Tribe may foreclose upon the property subject to a lien by filing a
civil action in Tribe court, state court or federal court for that purposed. In the event of such a
foreclosure, the property shall be sold in a commercially reasonable manner and the proceeds applied
to the expenses of the foreclosure and then to the liability for costs, penalties, interest and tax. Any
remaining balance shall be remitted to the taxpayer. The Commission may retain the property,
subject to a lien, to offset the amount due.
§10.
Exemptions
(a)
Governmental Entities. No possessory interest held and used by the United States, by
the Absentee Shawnee Tribe (but not including by tribal corporations or tribal enterprises), by the
state of Oklahoma or a subdivision thereof, or by municipalities within the state shall be subject to
this tax.
4-5
(b)
Retail Businesses. No possessory interest which is used primarily to conduct a retail
business shall be subject to this tax.
(c)
Ranches and Homesites. No possessory interest which is used primarily to conduct a
farm, ranch or to provide a homesite shall be subject to this tax.
(d)
§11.
Drilling Rigs. No possessory interests in drilling rigs shall be subject to this tax.
Method of Claiming Exemption
Any taxpayer owning both taxable and exempt possessory interests shall file with the
Commission a claim for any exemption under Section 10 of this chapter. The claims for exemption
shall be filed on the form provided by the Commission at the time of filing the valuation reports
required by Section 7, and shall be accompanied by a map clearly indicating the specific property for
which exemption is claimed. The Commission may request in writing that any person or entity
owning only exempt possessory interests shall submit a list of such exemptions to the Commission.
4-6
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
INSTRUCTIONS FOR SUBMISSION OF INFORMATION
CONCERNING POSSESSORY INTEREST TAX
On
, 2001, the Absentee Shawnee Tribe of Oklahoma amended the Absentee Shawnee Licensing and
Tax Code (the “Code”). Chapter 4 of the Code amends the Possessory Interest Tax Originally adopted in 1986. This Code imposes duties
on the Tax Commission to collect taxpayer information, distribute tax forms and assess and collect taxes in accordance with valuation
determinations.
The Tax Commission has identified you as having property subject to the tax. The purpose of this document is to inform you of the
tax reporting requirements under the Code.
This packet contains the instructions for all reporting entities. Additional copies of the reporting forms may be reproduced.
1.
Property to be Reported
Pursuant to Chapter Four, § 3 of the Code, all taxable possessory interests are required to be reported to the Tax Commission.
Such possessory interests include, but are not limited to:
·
Interests held under a lease;
·
Interests held under an easement or a right-of-way; and
In addition, the owner of any taxable possessory interest must report any improvements, equipment, fixtures and other tangible
personal property held or used by the taxpayer in connection with the taxable use of real property. Tangible personal property includes, but
is not limited to:
·
·
·
·
·
·
.
.
Telephone, telegraph or microwave lines, towers, or repeater stations;
Communications towers;
Pipelines;
Communication lines;
Electric power lines;
Electric generating plants;
Fiber optic lines; and
Other buildings, equipment or tangible personal property held or used
on the land.
2.
Property Valuation - Date
Pursuant to Chapter Four, § 5 of the Code, all property subject to valuation for possessory interest taxation purposes shall be
valued as of January 1st of each year, or for the year of acquisition, on the first day on which the property was acquired.
3.
Persons Preparing the Report
Pursuant to Chapter Four, § 6 of the Code, each taxpayer shall designate, in writing to the Commission, an agent whose obligations will
include completion of the Possessory Interest Tax forms.
4.
Reporting Requirements
Information shall be reported annually by the taxpayer on forms provided by the Tax Commission. The designated agent for the taxpayer
shall file a general information form reporting the value of its possessory interests by January 15th of each year. Delinquent reports may
result in interest charges and a penalty for late filing, and will not extend the date that payment of taxes is due. Pursuant to Chapter Two of
the Code, the Commission may, upon request by the taxpayer, grant an extension of time to file the reporting form. If the Commission
grants such a request, no penalty will be imposed.
5.
Records Maintenance
Every reporting entity should maintain maps, books and accounts of all possessory interests in a manner that will permit accurate valuation
and location for each tax year.
6.
Penalties
Pursuant to Chapter Four, § 7 of the Code, a taxpayer may incur penalties for delinquent reporting. Pursuant to Chapter Four, § 9(b) of the
Code, if a taxpayer fails to timely pay the possessory interest tax after assessment, the amount of the unpaid tax, including any penalty and
interest, shall be a lien in favor of the Absentee Shawnee Tribe upon all property and rights to property of the taxpayer, including any oil
and gas production, within the Tribal Jurisdiction. Interest on deficiencies shall be at the rate of 12% per annum, computed and
compounded at the rate of 1% per month. See AST LTC Chapter 2, § 32. Civil penalties can range from 2% to 50% of the tax due. See
AST LTC Chapter 2, § 33.
7.
Exemptions
Certain exemptions are provided in Chapter Four, § 10 of the Code. Any taxpayer owning both taxable and exempt possessory interests
shall file with the Tax Commission a claim for any exemption under Chapter Four, § 10 of the Code. The claim for exemption shall be filed
on the form provided by the Commission and shall be accompanied by a map clearly indicating the specific property for which exemption is
claimed. The Tax Commission may request in writing that any person or entity owning only exempt possessory interests shall submit a list
of such exemptions to the Commission.
8.
Method of Valuation
The value of a possessory interest shall be computed in accordance with Chapter Four, § 5 of the Code. Generally, the value of a possessory
interest for taxation purposes shall include the value of any improvements, equipment, fixtures and other tangible personal property held or
used by the taxpayer in connection with the taxable use of the possessory interest. Value shall be computed in accordance with the method
for determining market value for the ad valorem tax under the Oklahoma statutes and regulations. The value of pipelines and related
equipment shall be computed in accordance with the method of valuation for pipelines and related equipment for purposes of property
taxation under the Oklahoma statutes and regulations. The Tax Commission has the authority to independently determine the value of the
possessory interest.
9.
Reporting Forms
The Absentee Shawnee Tax Reporting Forms provided by the Tax Commission are to be completed in their entirety. Please list the
information requested for each particular type of property included in the calculation of value on the Detailed Property Value Report form
and summarize that information on the Property Summary form. The following reporting forms are available:
1.
Application for Registration
2.
General Property Summary
3.
Detailed Property Value Report
If you have any questions, please contact the Tax Commission at (405) 275-4030.
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
APPLICATION FOR REGISTRATION (PIT)
This application is to be used for registration with the Tax Commission of the Absentee Shawnee Tribe of Oklahoma.
Please complete this application in full. Questions which do not apply should be answered “N/A” (Not Applicable).
Any change in the information submitted in this initial application requires that an updated application be filed with the
Tax Commission.
1.
Name of Taxpayer
Federal Tax I.D. # or Social Security #
Address of Principal Business Location
City
State
ASTC Registration #
County
ZIP
Telephone Number
Contact Name
2. Date Business Started in Oklahoma:
3. Type of Ownership: [ ] Proprietorship
[ ] Corporation
[ ] Partnership/Association/Joint Venture
[ ] Other
4. Owner’s Name and Address (If Corporation, list three principal officers and their addresses, if Partnership, Association,
Joint Venture, list all owners and their addresses) (attach additional pages as needed):
5. Mailing Address (if different than Business Location):
6. Location where records are maintained (if different from Business Location):
7. If this is not a new business, give former owner’s trade name:
8. Real Property Interests: List lease, right of way or easement held location of lease, right of way or easement and parties to
lease, right of way or easement.
9. List Possessory Interests held and describe the primary improvements and use, such as telephone, telegraph or microwave
lines/towers, pipelines, electric power lines, electric generating plants, etc. (attach additional pages as needed):
I hereby affirm that the information reported in this form and any attached supplement(s) are true and correct.
By:
Signature
Title
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
POSSESSORY INTEREST TAX
GENERAL PROPERTY SUMMARY
Name of Taxpayer
Federal Tax I.D. or Social Security #
AST Registration #
Address
City
State
ZIP
Telephone Number
List each possessory interest separately. See Chapter 4, §3(c)of the Absentee Shawnee
Licensing and Tax Code for a definition of possessory interest.¹
Contact Name
Value of Possessory
Interest
Taxes Due
(1% of Value)
A.
$
$
B.
$
$
C.
$
$
D.
$
$
E.
$
$
F.
$
$
G.
$
$
H.
$
$
I.
$
$
J.
$
$
TOTAL
$
$
I hereby affirm that the information reported in this form and any attached supplements and supporting documents are true and
correct.
By:
Designated Agent for Taxpayer
¹Please attach a Detailed Property Value Report from for each listing.
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
FOR ITEM
DETAILED PROPERTY VALUE REPORT
OF THE GENERAL PROPERTY SUMMARY
Name of Taxpayer
Federal Tax I.D. or Social Security #
ASTC Registration #
Address
City
State
ZIP
Telephone Number
Location1
Contact Name
Total Value2
$
(Insert into column 2 of the General Property Summary)
I hereby affirm that the information reported in this form and any attached supplements and supporting documents are true
and correct.
By:
Designated Agent for Taxpayer
Date
1
Specify location. Provided any identifying right-of-way or lease number and attach a map showing location.
2
Attach evidence of valuation adopted by the Oklahoma Tax Commission.
CHAPTER FIVE
GAMINGTAX
§ 1.
Short Title
This chapter shall be known as the Absentee Shawnee Gaming Tax.
§ 2.
Definitions
For the purpose of this chapter:
§ 3.
(a)
"Free Cash Flow" means earnings before interest, taxes, depreciation
and amortization less loan payments less capital expenditures.
(b)
"Gaming Facility" means any location where gaming is conducted.
(c)
"Operator'' means the person or business entity responsible for the
management and control of the day to day operations of any one or
more of the gaming facilities.
Imposition of Tax
(a)
A gaming tax is hereby assessed as follows:
Each gaming facility shall pay one hundred percent (100%) of the first
two hundred thousand dollars ($200,000.00) of free cash flow per
month;
and
Each gaming facility shall pay fifty percent (50%) of any free cash
flow in excess of two hWldred thousand dollars ($200,000.00) per
month.
§ 4.
Reporting and Collection Tax
Each operator shall make estimated payments on a weekly basis. The
operator shall report on Gaming Tax forms provided by the Tax Commission. The
operator shall, on or before the last day of the month following the reporting period,
prepare the return for the preceding month setting forth the play or pool collected
for each gaming activity and the amount of gaming tax due thereon, and such other
information as the Commission may require. Gaming tax, less estimated payments,
shall not be considered late until the last day of the following month.
Amendments:
12/21/05 by Resolution LAS-2005-51, and;
2/1/08 by Resolution LAS-2008-06.
§ 5.
Audits
Operators shall make available to the Tax Commission any and all records
necessary to enable the Tax Commission to conduct audits of the facilities, receipts
and tax payments whenever the Commission so requests. :Jn addition, the operator
shall provide the Tax Commission with an annual audit(s) conducted by an
independent accounting firm within six (6) months following the close of the
operator's fiscal year.
�
Amendments:
9/J 1/02 by Resolution LAS-2002-37, and;
12/21/05 by Resolution LAS-2005-51, and;
211/08 by Resolution LAS-2008-06.
CHAPTER SIX
SEVERANCE TAX
§ 1.
Short Title
This chapter is known as the Absentee Shawnee Severance Tax.
§ 2.
Definitions
For purposes of this chapter:
(a)
“Designated Agent” means the person who has been identified in writing to the
Commission as responsible for performing all the obligations of a taxpayer under this Chapter,
including all obligations to provide information necessary to permit the accurate computation of
the tax under this chapter.
(b)
“Oil and Gas Taxable Product” means hydrocarbon oil, gas, casinghead gas,
distillate, condensate, liquid hydrocarbons and each of their respective constituent vapors and
liquids, including without limitation, helium and carbon dioxide, and all other non-hydrocarbon
gas produced in association therewith which may be found in oil and gas deposits or in coal
deposits within the lands within the jurisdiction of the Tribe.
(c)
“Taxable Product” means oil and gas taxable products, water, timber and other
natural resources which may be severed from the lands within the jurisdiction of the Absentee
Shawnee Tribe and sold.
(d)
“Gross Market Value” means the higher of the contract price paid for the taxable
product or the highest price offered for the same type of product in the field within a thirty day
(30) period of production and without deduction for production expenses.
(e)
“Operator” means and includes a person 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 a lease or unitized pooling order or voluntary pooling agreement.
§ 3.
Imposition of Tax
There is hereby levied a severance tax equal to eight percent (8%) of the gross market
value of all taxable products produced or severed from the land within the jurisdiction of the
Absentee Shawnee Tribe. The tax shall not be levied upon the Indian royalty payment.
Amended 9/11/02 by Resolution LAS-2002-37.
6-1
§ 4.
Due Date of Tax
The taxes imposed by this Chapter shall be due at the time the taxed substances are severed from
the land and shall be payable monthly within forty-five days (45) days following the end of the
calendar month during which the taxable product was severed.
§ 5.
Payment of Tax by Whom
Each taxpayer subject to a tax under this Chapter shall designate, in writing to the
Commission, an agent who shall represent and legally bind the taxpayer with respect to all
obligations under this Chapter. Taxpayers having interests in the same taxable products from the
same lease shall designate the same agent with respect to that taxable product. The designated
agent shall be liable for payment of the taxes assessed by this Chapter and shall make payments
and file forms pursuant to the terms of this Chapter and the Tax Administration Code.
§ 6.
Payment Bonds
(a)
Whenever any operator shall habitually fail or refuse to file any required report or
pay the tax due on or before the last lawful date for payment, the Tax Commission, upon notice
and hearing, may require the operator to post a cash or surety bond to guarantee payment of taxes
due.
(b)
Such bond may be in the amount determined by the Commission to be sufficient
to guarantee timely payment of the taxes imposed by this Chapter provided, that the amount of
such bond shall not exceed the total estimated taxes which will be due in the twelve month (12)
period immediately following the giving of such bond.
(c)
An order of the Commission requiring a bond pursuant to this section may be
reviewed by the Tribal Court in the same manner that an assessment of taxes may be reviewed.
§ 7.
Incidence of Tax - Forfeiture for Non-Payment
(a)
The incidence of the tax herein imposed shall be upon the lessee and his
successors in interest, hereinafter referred to as the operator, and the taxes herein imposed shall
be a lien upon the interest of such operator in the lease from which the taxable substances were
produced. Such lien may be foreclosed and the interest of the operator may be forfeited and sold
as possessory interests may be forfeited and sold for nonpayment of taxes, subject to subsection
(b) of this Section when such taxes remain unpaid in excess of sixty days (60) after the due date
for filing of the returns required in this Chapter.
(b)
At least thirty days (30) prior to commencement of any forfeiture proceedings, the
Tax Commission shall serve notice to all persons known from Tribal, Bureau of Indian Affairs,
or United States Geological Survey records to be interested in such leasehold of the amount of
6-2
the taxes due and unpaid, the intent of the Tax Commission to institute forfeiture proceedings,
and the right of any of such persons to pay the taxes due on behalf of the operator and recover
such payment from him by civil suit. Such notice shall be served personally by the Tribal or
Bureau of Indian Affairs Police, or by certified United States mail, deliverable to addressee only,
return receipt requested, or in any other manner in which a summons may be served. Publication
service may be had upon order of the Tribal Court for good cause shown. Publication notice
shall be published at least once each full calendar week during the thirty days (30) waiting period
in a newspaper in general circulation in Pottawatomie County, Oklahoma and as may be further
ordered by the Court.
§ 8.
Purchaser May Remit Taxes
Pursuant to the terms of a division order or agreement between an operator and a
purchaser of oil or gas approved by the Commission, the purchaser may withhold and pay
directly to the Commission the severance taxes due.
§ 9.
Unit Operator May Remit Taxes
The Production Operator of any unitized pool or producing field within which the trust or
restricted Indian interest has been included under any unit operating agreement approved by the
Secretary of the Interior may withhold and pay the severance taxes due on that portion of the
production from the units attributable to lands and interests subject to the jurisdiction of the
Absentee Shawnee Tribe with the express or implied consent of the lessee.
§ 10. Computation of Gas Volume
Gas volume shall be computed as the total volume of severed gas taxable products
measured at the wellhead, before any deductions are taken for transportation, processing,
industry standard shrinkage, or any other reason. Gas volume shall be measured in units of one
thousand cubic feet (MCF) and corrected to standard temperature and pressure pursuant to
regulations of the United States Geology Survey.
§ 11.
Computation of Oil Volume
Oil volume shall be computed as the total volume of severed oil taxable products, before
any deductions are taken for transportation, processing, industry-standard shrinkage, or any other
reasons, measured in accordance with current contracts of sale by the operator or producer and
the purchaser of such oil and in accordance with standard industry practices or shall be measured
in units either of barrels of 42 U.S. gallons of 231 cubic inches per gallon computed at a
temperature of sixty degrees (60º) Fahrenheit and other variables pursuant to regulations of the
United States Geological Survey.
6-3
§ 12.
Monitoring Operations
The Tax Commission is authorized to monitor and spot check wells within the Tribal
jurisdiction to determine the volume and value of hydrocarbon or gaseous substance being
removed or stored upon the lease. The Tax Commission may compare production reports on any
well or wells within the Tribal jurisdiction to similar reports available on those wells or similar
wells in the field. The Tax Commission may use information garnered during the monitoring
operations to take any action necessary to secure any tax penalties and interest which may be due
the Absentee Shawnee Tribe. Such action may include the execution of a show cause order for
the operator to appear and show cause why additional tax penalties and interest should not be
imposed.
6-4
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
DESIGNATION OF AGENT
Name of Business
Federal Tax I.D. # or Social Security #
Business Address
City
State
ZIP
Telephone Number
1.
Name of Designated Agent:
2.
Address of Designated Agent:
3.
Name of Taxpayer’s Business (if not listed above):
Contact Name
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code that the
information contained in this application is true and correct. I acknowledge that, as stated in Chapter 6, § 5 of
the Licensing and Tax Code, the designated agent represents the taxpayer identified above, and in this respect is
liable for payment of the taxes assessed under Chapter 6 of the Licensing and Tax Code and shall make
payments and file forms pursuant to the terms of that Chapter and Code.
Signature of Taxpayer
Title
Date
Signature of Designated Agent
Title
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
SEVERANCE TAX RETURN
Reporting month:
, 20
Returns are due 45 days following the end of the calendar month during which the taxable product was severed.
Name of Taxpayer
Federal Tax I.D. # or Social Security #
Address
City
State
Zip
Telephone Number
BIA Lease #:
Tax Due:
(A)
Gas Volume
Contact Name
Well Name/Number:
Total Gas Volume in units
MCF
Gross Market Value per unit
$
Indian Royalty Deduction
$
Deduction Percentage Used:
%
Total Taxable Amount
$
x 8% Tax Rate = $
Tax Due
(B)
Oil Volume
Total Oil Volume in units
Barrels
Gross Market Value per unit
$
Indian Royalty Deduction
$
Deduction Percentage Used:
%
= Total Taxable Amount
x 8% Tax Rate = $
$
Total Taxes Due (A + B)
Tax Due
$
*
* Attach Supporting Documents
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code, that this return is a true,
correct and complete return. Willful failure to pay taxes due will result in an additional penalty of fifty percent (50%) of
taxes owed.
Signature
Title
Date
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
[Date]
Re:
Notice of Delinquent Severance Taxes
Dear Taxpayer:
Your tax payment for the tax period
in the amount of $
. To date, the Tax Commission has not received your payment.
was due on
You are now
days delinquent in the payment of these taxes. Pursuant to Chapter Six, Section
7 of the Absentee Shawnee Licensing and Tax Code, the Tax Commission is empowered to claim a lien for the
entire amount due, including applicable interest, addition and penalty. This lien will attach to your interest in
the lease from which the taxable substances were produced.
Taxes past due for tax period
=
$
Late Payment Penalty
Interest on past due taxes (
% per month x
=
$
months) =
$
=
$
TOTAL AMOUNT DUE TO DATE
Additional interest will continue to accrue until full payment of the taxes due has been made. Please
remit the total amount due within
days of the date of this letter. If the Tax Commission has not received
your payment by that date, the Commission will file a tax lien against your property.
Sincerely yours,
ABSENTEE SHAWNEE TAX COMMISSION
Tax Administrator
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
NOTICE OF TAX LIEN
Taxpayer:
Date:
Lien No. :
The Absentee Shawnee Tribe of Oklahoma Tax Commission, with an address of 2025 S. Gordon
Cooper Drive, Shawnee, OK 74801(“Lien Holder”), has filed a tax lien on the lease of
, of [address] (“Operator”). This lien was recorded on [date], on [list where
lien was recorded].
The above lien secures claims of the Lien Holder against the Operator to satisfy payment of taxes,
interest, addition and penalty due to the Lien Holder pursuant to provisions of the Absentee Shawnee Licensing
and Tax Code.
The above lien attaches to all property and rights to property belonging to the Operator, whether real or
personal, wherever it may be located.
The person executing this Notice of Tax Lien on behalf of the Lien Holder is duly authorized to execute
this document.
ABSENTEE SHAWNEE TAX COMMISSION
Tax Administrator
CHAPTER SEVEN
EARNINGS TAX
§ 1.
Short Title
This chapter is known as the Absentee Shawnee Earnings Tax.
§ 2.
Definitions
For purposes of this chapter:
(a)
“Employee” means an individual who performs a service for any person and
receives earnings or wages as compensation for the services performed. “Employee” does not
include independent contractors as that term is defined in Title 26 of the U.S. Code.
(b)
“Employer” means the person for whom an individual performs services.
(c)
“Earnings” means and includes all wages, salaries, tips and other employee
compensation for services performed by an employee for its employer, including the cash value
of all remuneration paid in any medium other than cash which is subject to federal income tax
withholding pursuant to 26 U.S.C. § 3401 et seq.
(d)
“Employed within the Tribal Jurisdiction” means that the employee’s regularly
assigned work station is some place within the territorial jurisdiction notwithstanding that such
employee may be assigned and perform employee duties outside the jurisdiction of the Tribe.
§ 3.
Tax on Earnings
There is hereby levied upon earnings paid to any employee employed within the tribal
jurisdiction an earnings tax equal to one percent (1%) of the employee’s earnings.
§ 4.
Tax Collected at the Source
(a)
Every employer making payment of earnings shall deduct and withhold from such
earnings the earnings tax which shall be calculated by multiplying one percent (1%) times the
gross earnings of the employee for the pay period in which the earnings are paid or otherwise
made subject to the direction of the employee. Each employer shall report to the employee on
the pay stub, or in writing, the amount of tax deducted and withheld each pay period.
7-1
(b)
The employer shall be liable to the Absentee Shawnee Tribe for the payment of
the tax required to be deducted and withheld by this Chapter.
(c)
If the employer, in violation of this section, fails to deduct and withhold the tax
under this Chapter, 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 may have accrued.
§ 5.
Amount Withheld Based on Earnings on Payroll Date
The total amount of the earnings tax assessed and withheld shall be based on the
cumulative amount of earnings paid to the employer on the date of payroll or the date the
earnings are otherwise made subject to the direction of the employer
§ 6.
Payment of Earnings Tax and Reports
(a)
Every employer shall submit to the Tax Commission a monthly report on such
form as the Tax Commission shall prescribe showing for each employee the gross wages per pay
period, gross taxes collected per pay period, total number of employees per pay period and total
gross wages and taxes collected per pay period. The report shall be due on the 15th day of the
month following the month in which payments were made to the employee.
(b)
Every employer shall pay the gross earnings taxes collected to the Tax
Commission at the same time as the report is submitted.
§ 7.
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 Form W-2 wage and tax statements are
delivered to the employees, the employer shall disclose to the employee on the W-2 or on
another acceptable written form the gross earnings paid to the employee and the total Tribal
earnings tax withheld and paid.
(c)
Any employee taxpayer may file an administrative protest to receive a refund of
any earnings tax held and paid to the Commission in excess of the amount owed. Such protest
must be filed within ninety days (90) of the date the employer discloses to the employee the total
earnings and earnings tax withheld and paid to the Commission pursuant to subsection b of this
section. Amended 9/11/02 by Resolution LAS-2002-37.
7-2
ABSENTEE SHAWNEE TRIBE OF OKLAHOMA
TAX COMMISSION
2025 S. GORDON COOPER DRIVE
SHAWNEE, OK 74801
EARNINGS TAX RETURN
Date:
, 20
Type of Pay Period: Monthly
-WBeeikly Weekly Daily
Returns are due on the 15 of each month, following payments to the employee.
Name of Taxpayer
Federal Tax I.D. # or Social Security #
Address
City
State
ZIP
Telephone Number
Contact Name
Employee
(A) Gross Wages
(B) Earnings Tax Collected
(Gross Wages x 1% Tax Rate)
1.
$
$
2.
$
$
3.
$
$
4.
$
$
5.
$
$
6.
$
$
7.
$
$
8.
$
$
9.
$
$
Please attach additional schedule of employees as needed.
10.
$
$
Total Number of Employees =
Total Amount of Gross Wages (Column A) = $
Total Amount of Earnings Tax Collected and Due (Column B*) = $
* Attach supporting documentation.
I declare under the penalties of law pursuant to the provisions of the Licensing and Tax Code, that this return is
a true, correct and complete return. Willful failure to pay taxes due will result in an additional penalty of fifty
percent (50%) of taxes owed.
Signature
Earnings Tax Form 01/08
Title
Date
CHAPTER EIGHT
TAXATION AND REGISTRATION OF VEHICLES
§ 1.
Short Title
§2
Definitions
This chapter is known as the Absentee Shawnee Taxation and Registration of Motor
Vehicles. Amended 9/11/02 by Resolution LAS-2002-37.
For purposes of this chapter:
(a)
“Actual Retail Purchase Price” means the actual sale price before any discounts,
credits for trade-ins, or imposition of sales taxes. Amended 9/11/02 by Resolution
LAS-2002-37.
(b)
“Administrative Fees” means any costs associated with handling the registration,
title or other documents for individuals, businesses or other organizations.
(c)
“Boats” means every device used or capable of being used as a means of
transportation on water, including but not limited to personal water craft. Added
9/11/02 by Resolution LAS-2002-37.
(d)
“Commercial Vehicle” means any motor vehicle or 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.
(e)
“Farm Truck” means a motor vehicle of the pickup truck or truck tractor type, but
excluding a sport-utility vehicle, farm tractor, farm combine and similar selfpropelled implements of husbandry (not including trucks), owned and operated by
one or more farmers primarily used in the conduct of agricultural, horticultural or
livestock-raising operations and not otherwise used for the conduct of industrial
or commercial operations. Added 9/11/02 by Resolution LAS-2002-37. Amended
7/16/08 by Resolution LAS-2008-32.
(f)
“Manufactured Home” means any mobile home, house trailer, or other factory
manufactured home designed for semi-permanent installation as a residence, but
maintaining the capability of being pulled upon the highways upon wheels
attached thereto. Reserved–See Resolution LAS-2005-07.
8-1
(g)
“Motor Vehicle” means 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, and
hybrid or electrical motors intended for use on public roads and/or highways.
Any vehicle moved solely by human or animal power and any implement of
husbandry shall not be considered a motor vehicle for the purposes of this chapter.
Amended 7/16/08 by Resolution LAS-2008-32.
(h)
“Motorcycle” or “Motorized Bicycle” means any two tandem-wheeled or three
wheeled conveyances 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, or electrical motors intended for use on
public roads and/or highways. Amended 7/16/08 by Resolution LAS-2008-32.
(i)
“Passenger Automobile” means any motor vehicle of the car, station wagon, van,
pickup or similar type constructed and used primarily for the transportation of
persons for purposes other than for hire or compensation.
(j)
“Recreational Vehicle” means any self-propelled or towed vehicle that is equipped
to serve as temporary living quarters for recreational, camping or travel purposes
and is used solely as a family or personal convenience.
(k)
“Trailer” means every device designed for carrying persons or property and for
being drawn by a motor vehicle. Added 9/11/02 by Resolution LAS-2002-37.
(l)
“Tribally-owned Vehicle” means any vehicle covered by this part owned by the
Absentee Shawnee Tribe of Indians of Oklahoma and held for use in achieving its
governmental objectives. Added 7/16/08 by Resolution LAS-2008-32.
(m)
“Vehicle” means every Motor Vehicle, farm truck, All-Terrain Vehicle, Utility
Vehicle, motorcycle, motorized bicycle, manufactured home, recreational vehicle,
trailer, and boat. Added 8/21/25 by Resolution E-AS-2025-61
(n)
“All-Terrain Vehicle (ATV)” means a vehicle manufactured and used for off-highway
(o)
“Utility Vehicle (UTV)” means a vehicle manufactured and used for off-highway use,
equipped with seating for two or more people and a steering wheel, traveling on four or
more non-highway wheels that is street legal. Added 8/21/25 by Resolution E-AS-
use, traveling on four or more non-highway tires, and being fifty (50) inches or less in
width that is street legal. Added 8/21/25 by Resolution E-AS-2025-61
2025-61
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§ 3.
Application Amended 9/11/02 by Resolution LAS-2002-37. Amended 3/12/03 by
Resolution LAS-2003-14.
(a)
Enrolled Absentee Shawnee Tribal members residing in the State of Oklahoma
shall have the option of maintaining the registration of their vehicles with the Absentee Shawnee
Tribe or the State of Oklahoma.
(b)
No tags will issue unless at least one (1) person on the title is an Absentee
Shawnee Tribal member.
§ 4.
Tax Imposed on Passenger Automobiles, All-Terrain Vehicles, Utility Vehicles,
Motorcycles or Motorized Bicycles Amended 8/21/25 by Resolution E-AS-2025-61
(a)
For those persons who exercise the option for registration with the Absentee
Shawnee Tribe, there is hereby levied an annual registration tax on every passenger automobile,
ATV, UTV, motorcycle, or motorized bicycle according to the table of tax rates as follows:
Added 8/21/25 by Resolution E-AS-2025-61
VEHICLE REGISTRATION TAX SCHEDULE
Year Tagged
Tax Imposed
1st through 4th year
5th through 8th year
9th through 12th year
13th through 16th year
17th year and over
$80.00
$70.00
$50.00
$30.00
$10.00
Administration Fee
$5.00
$5.00
$5.00
$5.00
$5.00
Total Fees
$85.00
$75.00
$55.00
$35.00
$15.00
(b)
In addition, for those who exercise their option for registration with the Absentee
Shawnee Tribe, there is hereby levied an excise tax on every passenger automobile, ATV, UTV,
motorcycle or motorized bicycle of 1.25% of the actual retail purchase price for the first year of
registration. Added 8/21/25 by Resolution E-AS-2025-61
(c)
In addition, Tax Imposed of Veteran Tag is hereby levied an annual registration
fee on every motor vehicle at a rate equal to one-half of the amount of the tax imposed by
Section 4 (b) of this chapter. Provided that the owner or operator of said vehicle shall provide
any and all necessary documentation such as federal form DD-214. Added 8/21/25 by Resolution
E-AS-2025-61
§ 5.
Tax Imposed on Farm Trucks
(a)
There is hereby levied an annual registration tax on every pickup truck, or truck
tractor, owned and operated by one or more farmers and used primarily for farm use, but not
commercial or industrial purposes, according to the manufacturer’s rated carrying capacity and
the table of tax rates as follows: Amended 9/11/02 by Resolution LAS-2002-37.
FARM TRUCKS REGISTRATION TAX SCHEDULE
If the carrying capacity (in tons) is:
Greater Than:
But less Than:
0.0
1.0
Year Tagged
1st
2nd
3rd
4th
5th
6th
7th
8th year and over
1.0
2.0
2.0
Tax Imposed
10.00
8.00
6.50
6.00
6.00
6.00
6.00
6.00
15.00
12.00
9.50
7.75
6.00
6.00
6.00
6.00
30.00
24.00
19.20
15.50
12.25
9.75
8.00
6.00
(b)
In the event that a farm truck is rated 1.0 or 2.0 tons, the higher rate shall apply.
The Tax Commission may charge such additional fees as may be necessary to defray the
administrative costs of tags for farm trucks. Amended 9/11/02 by Resolution LAS-2002-37.
(c)
To qualify for registration as a farm truck, the registrant must bring in the
previous year’s income tax return Schedule F and/or an Oklahoma agricultural exemption
permit. Added 9/11/02 by Resolution LAS-2002-37. Amended 10/20/10 by Resolution LAS2010-34.
§ 6.
Tax Imposed on Commercial Vehicles
There is hereby levied an annual registration tax on every commercial motor vehicle at a
rate equal to one-half of the amount of the tax imposed by Section 4 of this chapter. Provided,
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the owner or operator of said vehicle shall sign an affidavit under oath, in such form as the Tax
Commission shall prescribe, that such vehicle is to be used primarily for his trade or business
purposes, and shall: (a) affix the federal employers’ identification number of said business to the
affidavit, and (b) cause the name of the business to be permanently affixed to each side of said
vehicle in letters or numerals at least one inch in height and in color contrasting with the color of
said vehicle. Amended 9/11/02 by Resolution LAS-2002-37.
§ 7.
Tax Imposed on Recreational Vehicles
There is hereby levied an annual registration tax on every recreational vehicle as follows:
(a)
Where the Actual Retail Purchase Price, excluding any applicable sales taxes, is
five thousand dollars ($5,000.00) or less, the registration tax shall be twenty-five dollars
($25.00); or
(b)
Where the Actual Retail Purchase Price, excluding any applicable sales taxes, is
in excess of five thousand dollars ($5,000.00), the registration tax shall be fifty cents ($0.50) for
each one hundred dollars $100.00 of the Actual Retail Purchase Price. After the first year of
registration, the initial registration tax shall be decreased by ten percent (10%) for each
subsequent year of registration. However, in no event shall the annual registration tax be less
than twenty-five dollars ($25.00) per year. Amended 9/11/02 by Resolution LAS-2002-37.
Examples Registration Tax Calculations:
Actual Retail Purchase Price
$6,000.00
7,000.00
8,000.00
9,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
35,000.00
40,000.00
45,000.00
50,000.00
60,000.00
70,000.00
80,000.00
90,000.00
100,000.00
110,000.00
120,000.00
130,000.00
140,000.00
150,000.00
160,000.00
170,000.00
180,000.00
190,000.00
200,000.00
÷ 100
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x Tax Rate
=Applicable Tax
60
70
80
90
100
150
200
250
300
350
400
450
500
600
700
800
900
1000
1100
1200
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
$30.00
35.00
40.00
45.00
50.00
75.00
100.00
125.00
150.00
175.00
200.00
225.00
250.00
300.00
350.00
400.00
450.00
500.00
550.00
600.00
1300
1400
1500
1600
1700
1800
1900
2000
.50
.50
.50
.50
.50
.50
.50
.50
650.00
700.00
750.00
800.00
850.00
900.00
950.00
1,000.00
(c)
For manufactured homes recreational vehicles purchased over five (5) years prior
to registration, and in the absence of an actual retail purchase price, the Tax Commission may
accept, in its discretion, alternative methods of valuation, including but not limited to appraisals,
nationally recognized compilations of value and valuations from other governmental agencies.
The registrant bears the burden of providing the alternative forms of valuations. Amended
2/27/05 by Resolution LAS-2005-07.*****”recreational vehicles” should not be in the first
sentence according to LAS-2005-07 it states just take out “manufactured homes” it does not say
replace with*****
§ 8.
Tax Imposed on Trailers. Reserved. Amended 8/11/04 by Resolution LAS-2004-49.
§ 10.
Collector Tags
§ 11.
Certificates of Title; Perfection of Security Interests
§ 9.
Tax Imposed on Boats. Reserved. Amended 8/11/04 by Resolution LAS-2004-49.
As obsolete tags have value as collector’s items, this section allows for the sale of
obsolete vehicle tags to collectors. Each tag will be labeled with a decal stating “Collector,” and,
upon request, a Certificate of Authenticity will be issued, which contains the signatures of the
Governor and the Chairman of the Tax Commission. The tags will cost twenty dollars ($20.00)
for the “AB-SH” design and forty-five dollars ($45.00) for the new design (with AST logo) plus
any shipping and handling charges. Purchasers will be required to sign a statement that the tag is
for collector display purposes only. Any collector’s tag found in use on a vehicle will subject the
owner to a penalty of double the amount of the tag ($40.00 or $90.00).
(a)
General Requirement(s). Prior to the initial registration of the vehicle, the owner
shall apply to the Tax Commission, on such form as the Commission shall by rule direct, for a
Certificate of Title for said vehicle. Prior to issuance of a Certificate of Title for said vehicle, the
Tax Commission shall require the applicant to furnish proof of purchase from a bonafide new or
used dealer, or a bonafide document (Bill of Sale) from a previous owner, or a properly endorsed
vehicle Certificate of Title issued by this or some other jurisdiction. Amended 9/11/02 by
Resolution LAS-2002-37. Amended 7/16/08 by Resolution LAS-2008-32.
(b)
Perfection of Security Interest. A notice of lien (security interest) against a
vehicle shall be placed upon the face of said Certificate of Title upon request of the lien-holder,
or shall be transferred from the surrendered title certificate to the Absentee Shawnee Tribe
Certificate of Title absent a signed lien release form or statement issued by the lien-holder.
Except for security interest on inventory held by a licensed motor vehicle or manufactured home
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dealer, notation of lien-holder’s information including name and address of lien-holder and date
executed on the Certificate of title shall perfect the lien-holder’s security interest in said vehicle.1
Added 7/16/08 by Resolution LAS-2008-32.
(c)
Junk and Salvage Titles. Upon application and satisfaction of all applicable
requirements, the Tax Commission shall issue a special transfer junk or salvage title for motor
vehicles classified as junk or salvage vehicles, defined as follows: A “junk vehicle” is a vehicle
1 Okla. Statue, Title 47. Motor Vehicles, Chapter 74, Okla. Vehicle License and Registration Act, Section 1110,
Perfection of Security Interest, Subsection G states, “Security interests in vehicles registered by federally recognized
Indian Tribes shall be deemed valid under Oklahoma law if validly perfected under applicable tribal law and the lien
is noted on the face of the tribal certificate of title.”
which is incapable of operation or use on the highway, has no resale value except as a source of
parts or scrap and has an eighty percent (80%) loss in the fair market value as listed in
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