Chapter 12.30
LAND OCCUPATION AND USE TAX
Sections:
12.30.010 Land occupation and use tax.
12.30.020 Need for Tribal governmental revenue.
12.30.030 Rate of occupation and use tax.
12.30.100 Presumption of correctness.
Tulalip Land Occupation and Use Tax Regulations
12.30.010 Land occupation and use tax.
Pursuant to Article VI – Powers of the Board of Directors, Section 1 Enumerated Powers, Subsection H and Subsection L of the Constitution and Bylaws for the Tulalip Tribes (the “Constitution”), Section 162.017 of the United States Federal Regulations governing the leasing of Indian trust or restricted land, TTC 6.15.300, and Federal law, the Tulalip Tribes is empowered to levy a tax on the privilege of occupying or using buildings and improvements constructed on, affixed to, or utilized on, Federal Indian trust or restricted land lying within the boundaries of the Tulalip Indian Reservation or within the jurisdiction of the Tulalip Tribes. A land occupation and use tax, as defined by this chapter, is hereby imposed upon the privilege of occupying or using buildings or improvements by persons or entities holding an interest by lease, easement, license, or otherwise on Federal Indian trust or restricted land within the Tulalip Indian Reservation or within the jurisdiction of the Tulalip Tribes, at a rate provided in TTC 12.30.030. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159].
12.30.020 Need for Tribal governmental revenue.
The Tribes has been able to obtain numerous Federal and State grants, low interest loans, and other programs that have, in part, financed the provision of public services and benefits to the Reservation community. The full cost of these needed and beneficial programs and services is not covered by the programs themselves, however; and it is necessary for the Tribes to raise supplemental revenues locally to continue to provide these essential public services. The Board of Directors finds that the entire Reservation community, both Indian and non-Indian, whether residing, employed, doing business on the Reservation, or occupying or using buildings constructed on, or improvements affixed to, Indian lands, benefits from these Tribal governmental services and programs and because the Tribal services and programs supplement or replace other governmental programs and relieve other units of government from the full burden of these programs. It is appropriate, therefore, that a portion of the costs of these services be borne by persons occupying or using buildings constructed on, or improvements affixed to, Indian lands or within the jurisdiction of the Tulalip Tribes who thereby benefit from governmental services provided by the Tribes. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.030 Rate of occupation and use tax.
The rate of the occupation and use tax imposed by TTC 12.30.010 shall be by regulation of the Tax and Licensing Division (TLD) of the Tulalip Tribes. For tax years commencing on and after January 1, 2015, rates for occupation and use of commercial buildings and improvements shall be based on classification and square footage, and rates for occupation and use of noncommercial buildings and improvements shall be based on classification. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.020].
12.30.040 Exemptions/credits.
(1) Occupation and use of buildings or improvements by enrolled members of the Tulalip Tribes are exempt from the tax imposed by this chapter. Occupation and use of buildings or improvements by the State of Washington or any of its agencies are exempt from the taxes imposed by this chapter. Occupation and use of buildings or improvements by the United States or its instrumentalities are exempt from the taxes imposed by this chapter.
(2) Low Income Credit for Elderly and Disabled. A credit shall be provided to eligible natural persons in an amount 60 percent of the tax otherwise due. For purposes of this section, an eligible person is one who (a) is either (i) 61 years of age or older on December 31st of the year in which the credit application is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; (ii) at least 57 years of age and the surviving spouse or domestic partner of a person who was an exemption participant at the time of their death; or (iii) a veteran of the armed forces of the United States entitled to and receiving compensation from the United States Department of Veterans Affairs at a total disability rating for a service-connected disability; (b) has a combined disposable income for the calendar year before the year in which the credit application was filed that is less than $40,000; and (c) occupies the building or improvements for which the credit is sought as the person’s primary residence. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.030].
12.30.050 Agency.
The TLD shall be the agency responsible for assessing and collecting the tax imposed by this chapter and shall make such rules and regulations consistent with the provisions of this chapter as may be necessary or useful to permit its effective administration, including provisions for collection and remittance of the tax. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159].
12.30.060 New construction.
All buildings or improvements with an occupancy permit issued or construction completed on or before July 1st shall be assessed and owe the complete tax for the year in which the occupancy permit was issued or construction was completed. Buildings or improvements receiving an occupancy permit or completed after July 1st shall be assessed taxes under this chapter beginning in the following year. The Tulalip Planning Department shall provide notice to the TLD of any new construction and occupancy permits issued. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.070 Penalty/exclusion.
Any person failing or refusing to pay the tax imposed by this chapter shall be assessed a penalty, as set by regulations adopted by the TLD, and may be excluded from the lands of the Tulalip Reservation at the discretion of the TLD and the Board of Directors of the Tulalip Tribes. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.060].
12.30.080 Tax liens.
All taxes imposed or assessed pursuant to this chapter are declared to be a lien respectively upon the property upon which they may hereafter be imposed or assessed. The lien shall include all charges and expenses of and concerning the taxes which, by the provisions of these regulations, are directed to be made. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.090 Appeals.
The amount of the tax imposed by this chapter or any penalty or exclusion may only be appealed to the TLD under regulations adopted by the TLD. Decisions of the TLD on any appeal may be appealed on the record to the Tulalip Court of Appeals. A process to provide for refunds where appropriate shall be established by regulation. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.070].
12.30.100 Presumption of correctness.
Upon review by the TLD Hearing Officer or Court of a determination of the classification, square footage or tax amount, it shall be presumed that the determination of the person charged with the duty of establishing such classification, square footage or tax amount is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.110 Quil Ceda Village.
Pursuant to Article 1, Section 3, of the Charter of the Consolidated Borough of Quil Ceda Village, the Village by action of its governing Council may enact taxes applicable to property and activities within the Village. Any land occupation and use tax enacted and imposed by the Village on property located within the boundaries of the Village shall be, up to one-half the amount as set out in TTC 12.30.030, a credit to the taxpayer against taxes imposed by the Tulalip Tribes pursuant to TTC 12.30.010. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.080].
12.30.120 Sovereign immunity.
The sovereign immunity of the Tribes is not in any way waived or limited by this chapter, or by any appeal commenced pursuant to these regulations, and nothing in these regulations shall constitute or be construed as a waiver of the sovereign immunity of the Tribes. Such sovereign immunity shall extend to the Tribes’ TLD, all Tribal officials, employees, staff, and agents, including any appraiser or assessor with whom the Tribes has contracted under these regulations, as to all actions taken in, or concerning, the administration or enforcement of these regulations, and as to all actions taken pursuant to any authority of any action, decision or order authorized by this chapter. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.130 Severability.
The invalidity of any section, clause, sentence, or provision of this chapter shall not affect the validity of part of these codes that can be given effect without such invalid part or parts. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119].
12.30.140 Definitions.
Unless the context specifically indicates otherwise, the meaning of terms used in this chapter shall be set forth in this section:
(1) “Building” or “buildings” means any structure attached to, located on, or placed on Indian trust or restricted land.
(2) “TLD Division” means the Tax and Licensing Division of the Tulalip Tribes.
(3) “Person” means any natural person, sole proprietorship, partnership, company, corporation, joint venture, Tribal, State or local government, governmental agency or enterprise, club company, joint stock company, business trust, trust, estate, firm, private or municipal corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, or any other natural or artificial person.
(4) “Improvements” means any valuable change in or addition to real property, commonly referring to any building affixed onto, or physical alteration of, real property.
(5) “Notice,” as it is required to be given in these regulations, means written notification sent via United States First Class mail, postage prepaid, certified and return receipt requested.
(6) “Personal property” means, and shall be construed to embrace and include, without especially defining and enumerating it, all buildings and improvements of whatever kind, name, nature and description which have not become part of the real property.
(7) “Rate” means the numerical amount of land occupation and use taxes to be levied upon commercial buildings and commercial improvements expressed in terms of dollars per $1,000 of assessed value; e.g., $1.00 per $1,000 of assessed value. Sometimes the rate is described without including “per $1,000 of assessed value.” “Rate” shall also mean the numerical amount of land occupation and use taxes to be levied upon noncommercial buildings and noncommercial improvements at a flat rate as specified in Section 6(B)(1) – (3) of the regulations adopted by the TLD.
(8) “Real property” for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all property which the Tribal law defines or the Tribal Court may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the Tribal law for the purposes of taxation. The term “real property” shall also include a mobile home, or other improvements, which has substantially lost its identity as a mobile unit or separate building or alteration, respectively, by virtue of its being permanently fixed in location upon land occupied, owned or leased by the owner of the mobile home and/or placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities.
(9) “Reservation” means all lands and waters within the exterior boundaries of the Tulalip Indian Reservation.
(10) “Tribal Court” means the Courts of the Tulalip Tribes.
(11) “Tribes” means the Tulalip Tribes, a Federally recognized Indian tribe organized pursuant to Section 16 of the Indian Reorganization Act of 1934, whose governing body is the Tulalip Board of Directors. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2015-119; Res. 2014-159. Formerly 12.30.100].
12.30.150 State taxation.
As modified herein, Section 162.017 (as amended December 5, 2012, effective January 4, 2013) of Chapter 25 of the United States Code of Federal Regulations shall apply to all lands, trusts, or restricted fees, which are occupied or used pursuant to any agreement with the Tribes under all sections of this chapter.
(1) Subject only to applicable Federal law, permanent improvements on the land, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy, or other charge imposed by any state or political subdivision of a state. Improvements may be subject to taxation by the Tulalip Tribes or its political subdivisions.
(2) Subject only to applicable Federal law, activities conducted on the land or premises are not subject to any fee, tax, assessment, levy, or other charge (e.g., business use, privilege, public utility, excise, gross revenue taxes) imposed by any state or political subdivision of a state. Activities may be subject to taxation by the Tulalip Tribes or its political subdivisions.
(3) Subject only to applicable Federal law, the leasehold or possessory interest is not subject to any fee, tax, assessment, levy, or other charge imposed by any state or political subdivision of a state. Possessory interests, not based on a lease, shall be considered real property for purposes of taxation. Leasehold or possessory interests may be subject to taxation by the Tulalip Tribes or its political subdivisions. [Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141].
Tulalip Land Occupation and Use Tax Regulations
1. Title.
These regulations shall be referred to as the “Tulalip Land Occupation and Use Tax Regulations.”
2. Authority.
These regulations are enacted pursuant to: (i) the inherent sovereign powers of the Tulalip Tribes, including Article VI – Powers of the Board of Directors, Section 1 Enumerated Powers, Subsection H and Subsection L of the Constitution and such other powers as have been delegated to, vested in, or confirmed in the Tribes through the actions of the United States; (ii) Chapter 12.30 of the Tulalip Tribal Code; and (iii) 25 C.F.R. § 162.017 governing leasing of Indian trust or restricted land.
3. Time.
These regulations shall apply to any tax or calendar years commencing on or after January 1, 2015.
4. Definitions.
Unless the context specifically indicates otherwise, the meaning of terms used in these regulations shall be set forth in this section:
(A) “Building” or “Buildings” means any structure attached to, located on, or placed on Indian trust or restricted land.
(B) “TLD” means Tax and Licensing Division of the Tulalip Tribes.
(C) “Person” means any natural person, sole proprietorship, partnership, company, corporation, joint venture, tribal, state or local government, governmental agency or enterprise, club company, joint stock company, business trust, trust, estate, firm, private or municipal corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, non-profit or otherwise, or any other natural or artificial person.
(D) “Improvements” means any valuable change in or addition to real property, commonly referring to any building affixed onto, or physical alteration of, real property.
(E) “Notice,” as it is required to be given in these regulations, means written notification sent via United States First Class mail, postage prepaid, certified and return receipt requested.
(F) “Personal property” means, and shall be construed to embrace and include, without especially defining and enumerating it, all buildings and improvements of whatever kind, name, nature and description which have not become part of the real property.
(G) “Real property” for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all property which the Tribal law defines or the Tribal Court may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the Tribal law for the purposes of taxation. The term “real property” shall also include a mobile home, or other improvements, which has substantially lost its identity as a mobile unit or separate building or alteration, respectively, by virtue of its being permanently fixed in location upon land occupied, owned or leased by the owner of the mobile home and/or placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities.
(H) “Reservation” means all lands and waters within the exterior boundaries of the Tulalip Indian Reservation.
(I) “Tribal Court” means the courts of the Tulalip Tribes.
(J) “Tribes” means the Tulalip Tribes, a federally recognized Indian tribe organized pursuant to Section 16 of the Indian Reorganization Act of 1934, whose governing body is the Tulalip Board of Directors.
5. Jurisdiction.
(A) These regulations shall apply to the full extent of the sovereign jurisdiction of the Tulalip Tribes.
(B) Condition of Use. Compliance with these regulations is hereby made a condition of the purchase, ownership, sale, lease, use or occupancy of any land, building or other permanent improvement within the exterior boundaries of the Tulalip Indian Reservation to the maximum extent permitted by law and to all lands held in trust or restricted fee for the Tribes and located outside those boundaries.
(C) Deemed to Consent. Any person who resides, purchases, owns, sells, leases, uses or occupies a building or permanent improvement on Tulalip Tribes Indian lands, as defined by these regulations, shall be deemed thereby to have consented to the following:
(1) To be bound by the terms of these regulations;
(2) To the exercise of jurisdiction by the Tribal Court over said person, buildings and permanent improvements, in legal actions arising pursuant to these regulations; and
(3) To detention, service of summons and process, search and seizure and forfeiture of property in conjunction with legal actions arising pursuant to these regulations.
6. Rates of Occupation and Use Tax.
Beginning with the tax year 2015, the rate of the occupation and use tax imposed by Tulalip Tribal Code Section 12.30.010 shall be as follows:
(A) Commercial buildings and improvements.
(1) General Commercial Classification. Except for persons subject to a more specific commercial use classification, the annual rate of tax imposed by Chapter 12 of the Tribal Code shall be based on the square footage of the building. For buildings 10,000 square feet or under, the annual rate shall be $1.75 per square foot; and for buildings over 10,000 square feet, the annual rate shall be $0.75 per square foot.
(2) Outlet Mall. Persons operating a retail mall consisting primarily of retail stores that are 10,000 square feet or less in size are subject to tax at the rate of $0.94 per square foot, regardless of whether or not some of the square footage is used for stores that are larger than 10,000 square feet, for a parking garage or for other purposes. Taxable square footage of an outlet mall shall not include ground-level, non-enclosed asphalt parking areas, but shall include any elevated or below-ground parking structures or deck.
(B) Non-commercial buildings and improvements.
(1) Single-Family Residences. The rate is $500.00 per year. For single-family residences whose 2014 property tax assessed value was $20,000 or less, a $350.00 credit shall be applied against the annual rate.
(2) Manufactured Homes. The rate is $150.00 per year.
(3) Other non-commercial buildings or improvements. The rate is $100.00 per year.
7. Assessment and Collection.
(A) Billing. The tax will be billed in full no later than October of each year. The tax is due even if the property is sold or transferred before the end of the year. The Tribes may provide for a semiannual billing cycle and may provide for a payment plan.
(B) Due Date. The tax is due 30 days after the mailed tax bill was postmarked. Payments postmarked after the due date will be considered delinquent and an additional bill may be sent for payment of interest and penalties.
8. Interest on Late Payments.
If any sum payable under these regulations is not paid to the Tribes by the date specified, there shall be added to the unpaid sum interest at the rate of one percent per month on the full year taxes, until paid in full.
9. Penalties for Late Payment.
In addition to interest on late payments, as provided in Section 16, if any payment is not made by the date due specified in these regulations, a penalty of three percent of the total tax due (exclusive of interest and other penalties) shall be added to the current year taxes if still delinquent on December 31st of the tax year. An additional penalty of eight percent shall apply if the current year taxes remain delinquent as of June 1st of the following year. These penalties for late payments shall not apply to noncommercial buildings or improvements.
10. Refusal or Failure to Pay.
Any person failing or refusing to pay tax by the due date shall be assessed interest and penalties set forth in Sections 8 and 9. Additionally, such person may be excluded from the Reservation in the discretion of the Board of Directors.
11. Cost of Collection Actions.
In any action brought to enforce the provisions of these regulations or to collect any sums due, including interest and penalties, the Tribes shall be entitled to its actual costs and reasonable attorney fees incurred in bringing the action. Any judgment entered shall bear interest at the rate of 18 percent per year until paid.
12. Tax Liens.
(A) All taxes imposed or assessed pursuant to these regulations are declared to be a lien respectively upon the property upon which they may hereafter be imposed or assessed. The lien shall include all charges and expenses of and concerning the taxes which, by the provisions of these regulations, are directed to be made.
(B) The lien has priority to and must be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the personal property may become charged or liable.
(C) The lien is in effect from the time the tax bill is mailed until the taxes are paid.
(D) The lien follows the property. This means that new owner can be held liable if the previous owner does not pay the tax.
Appeals, Computation of Time and
Applicable Law
13. Appeals.
(A) Exclusive method of appeal. In order to preserve a right to appeal or seek a refund of all or any part of the tax due, a taxpayer must at the time of payment of the tax (and on or before the due date), submit to the Tax Division a written protest setting forth all the grounds upon which the tax, or any portion of the tax, is claimed to be unlawful or excessive.
(1) A statement on a check or money order that the tax is being paid under protest is not sufficient to preserve the right of appeal or to seek a refund.
(2) No challenge to the tax or the amount of tax due may be made unless the tax has been timely paid and a written protest submitted to the Division in accordance with these regulations.
(3) When the taxpayer submits a written protest as provided in this section, the taxpayer is thereafter prohibited from raising other or additional grounds as the basis for dispute.
(4) Any tax paid without a written protest, as provided in this section, is considered to be voluntarily paid and non-refundable.
(B) Hearing.
(1) The Hearing Officer appointed to preside on behalf of TLD shall set a time and place for a hearing and provide written notice to the taxpayer of the hearing. Absent a showing of good cause to authorize a greater duration, the hearing shall be limited to 20 minutes.
(2) The Taxpayer shall be afforded all opportunity to present witnesses and to cross-examine any adverse witnesses. All witnesses shall take an oath to tell the truth. Parties must file and serve a list of any witness at least 14 calendar days prior to the hearing.
(3) The Hearing Officer may accept all relevant evidence, including hearsay evidence, comparable sales information, or letter of testimony. The weight to be given any item of evidence is a matter of judgment for the TLD.
(4) The Hearing Officer shall consider the evidence presented, including the written request of refund or written protest, along with all materials submitted in support thereof, the testimony of witnesses, and any arguments presented.
(5) After a full and complete review of the evidence, the Hearing Officer shall issue a written decision within 14 calendar days from the date of the hearing. Notice and a copy of the decisions shall be sent to the taxpayer and TLD.
14. Time and Finality.
(A) The date of notice of any decision shall be the date on which the decision is mailed by the body making the decision to the last known address of the applicant. The date of notice shall be stated in the decision.
(B) All time periods set forth in these regulations shall be calculated in accordance with Rule 2.10.08, of the Tulalip Civil Rules of Tribal Court.
(C) If a decision of the TLD is not appealed within the time period set forth in these regulations, then that decision is final and conclusive, and is not subject to further review.
15. Tribal Administrative Remedies and Tribal Court of Appeals.
All cases or controversies arising under the terms and provisions of these regulations shall be heard only in the Tulalip Tribal Court of Appeals, and only as provided in this Subchapter. An applicant or other aggrieved party must exhaust any and all administrative remedies provided in these regulations before seeking review in Tribal Court of Appeals.
16. Presumption of Correctness.
Upon review by the TLD Hearing Officer or any court of a determination of the classification, square footage or tax amount it shall be presumed that the determination of the person charged with the duty of establishing such classification, square footage or tax amount is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence.
17. Appeals from the TLD.
(A) Any party aggrieved by a decision of the TLD Hearing Officer pursuant to these regulations may appeal such decision to Tribal Court of Appeals within 30 calendar days from the date of notice of the decision. Any appeal to the Tribal Court of Appeals shall identify the name of the party petitioning for review, the interest of the petitioning party in the decision appealed from, and shall name as respondent only the TLD in its official capacity.
(B) The review by the Tribal Court of Appeals shall be limited to the evidentiary record made of the proceedings before the TLD. The Tribes may charge an appealing party the reasonable costs of preparing copies of the administrative record or of transcribing a recording of a hearing for the Tribal Court of Appeals and for the appealing party. The Tribes may charge the appellant(s) the fees and costs of defending the decision of the TLD in the Tulalip Court of Appeals when part of the decision of the TLD is upheld.
The Tribal Court of Appeals shall not receive or consider any additional evidence not contained in the administrative record of the proceedings before the TLD. The Tribal Court of Appeals shall not consider any issue that was not raised by the appealing party in the administrative proceedings before the TLD.
(C) The Tribal Court of Appeals review shall be conducted by the Court, without jury. The review shall be in accordance with those provisions of the Tulalip Rules of Civil Procedure that are determined to be applicable by the Tribal Court of Appeals.
(D) The Tribal Court and the Court of Appeals shall affirm the decision of TLD review unless the appealing party demonstrates to the Court that the decision of the TLD either:
(1) Is contrary to Tulalip law;
(2) Is arbitrary or capricious; or
(3) Is not supported by substantial evidence in the record of proceedings held before the TLD.
(E) If the Court determines that the aggrieved party has met the burden set forth in subsection (D), then the Court shall reverse the decision appealed from and shall remand the matter to the TLD for further proceedings in accordance with the Court’s ruling. The Tribal Court of Appeals shall not have the authority to grant any relief other than an order reversing the decision appealed from and remanding the matter to the Tax Division for further proceedings consistent with its opinion.
(F) The decision of the Court of Appeals shall be final, and is not subject to further review.
18. Severability.
The invalidity of any section, clause, sentence, or provision of these regulations shall not affect the validity of part of these regulations that can be given effect without such invalid part or parts.
[Res. 2023-374; Res. 2017-246; Res. 2017-142; Res. 2017-141; Res. 2016-200; Res. 2016-078; Res. 2015-120].