Title 10
General Revenue and Taxation

10-1 PRAIRIE BAND POTAWATOMI TAX COMMISSION DESIGNATED AS TAXING AUTHORITY

10-1-1    Purpose.

10-1-2    Taxing Powers Vested in Tax Commission.

10-1-3    Seal.

10-1-4    General Taxing Powers of the Tax Commission.

10-1-5    Rulemaking Authority.

10-1-6    Forms.

10-1-7    Tax Stamps and Licenses.

10-1-8    Bookkeeping.

10-1-9    Tax Commission Employees and Expenses.

10-1-10    Bonds.

10-1-11    Records.

10-1-12    Treasury Account – Deposits.

10-1-13    Collection of Taxes.

10-1-14    Other Remedies.

10-1-15    Inventory of Seized Property.

10-1-16    Public Sale of Forfeited Property.

10-1-17    Exempt Property.

10-1-18    Administrative Appeals.

10-1-19    Limitations on Administrative Appeals.

10-1-20    Enrolling a Judgment.

10-1-21    Tax Lien.

10-1-22    Filing of a Tax Lien.

10-1-23    Release of Lien or Discharge of Property.

10-1-24    Compromise of Taxes.

10-1-25    Agreements for Payment of Tax Liability in Installments.

10-1-26    Banishment.

10-1-27    Cancellation of Leases upon Banishment.

10-1-28    Interest.

10-1-29    Penalty.

10-2 TRIBAL TOBACCO EXCISE TAX

10-2-1    Purpose.

10-2-2    Definitions.

10-2-3    Taxes Levied.

10-2-4    Wholesale Exceptions.

10-2-5    Impact of Tax.

10-2-6    Payment of Tax.

10-2-7    Ceremonial Tobacco.

10-2-8    Contraband.

10-2-9    Records.

10-2-10    Reports.

10-2-11    Wholesale and Retail Stock to Be Separate.

10-2-12    Tribal Tobacco Distributor Licensing.

10-2-13    Tribal Tobacco Distributor License.

10-2-14    Retailer Licensing.

10-2-15    Retailer License.

10-2-16    Failure to Comply with Licensing Requirements – Penalty.

10-2-17    Inspections.

10-2-18    Compact Compliance.

10-2-19    Compact Provisions.

10-2-20    Effective Date of this Chapter.

10-2-21    Effective Date of Amendments.

10-3 SALES TAX

10-3-1    Definitions.

10-3-2    Tax on Sales.

10-3-3    Reserved.

10-3-4    Impact of Tax.

10-3-5    Payment of Tax.

10-3-6    Records.

10-3-7    Sales by Retailers to the Nation and Its Members.

10-3-8    Effective Date of Amendments.

10-4 EARNINGS TAX

Reserved    (Amended by PBP TC No. 2012-032, February 13, 2012

10-5 ECONOMIC DEVELOPMENT TAX

Reserved    (Amended by PBP TC No. 2012-032, February 13, 2012)

10-6 MOTOR FUEL TAX

10-6-1    Purpose.

10-6-2    Definitions.

10-6-3    Taxes Levied.

10-6-4    Wholesale Exception.

10-6-5    Incidence of Tax.

10-6-6    Payment of Tax.

10-6-7    Records.

10-6-8    Reports.

10-6-9    Tribal Fuel Distributor Licensing.

10-6-10    Tribal Fuel Distributor License.

10-6-11    Failure to Comply with Licensing Requirements – Penalty.

10-6-12    Inspections.

10-6-13    Effective Date.

10-7 FRANCHISE TAX

Reserved (Amended by PBP TC No. 2010-111, May 20, 2010.)

10-8 TRANSIENT GUEST TAX

10-8-1    Definitions.

10-8-2    Transient Guest Tax.