Tribal Tax Laws
Tax Regulations are adopted by the Tribal Council under statutory authority of the Tax and Revenue Administration Ordinance. Tax Regulations are guidelines placed to aid in the administration of the Tax Ordinance, further interpret the statutory provisions governing taxation, as well as setting forth Tax Department procedures.
ADMINISTRATIVE RULES AND INTERPRETATION LETTERS
The Tax and Revenue Administration Ordinance empowers the Tax Department to periodically issue rules that interpret Tribal tax laws. (Article XI §11.02 (l)).
To promote uniform application of Tribal tax laws throughout the Tribe’s tax jurisdiction, the Tax Department will issue Administrative Rules (TDAR) to provide information and guidance to taxpayers. A Tax Department Administrative Rule states the official position of the Tax Department and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the rule. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and rules when relying on a Tax Department Administrative Rule.
An Interpretation Letter is a formal document setting forth the position of the Tax Department on specific tax matters. It is issued to taxpayers by the Tax Officer, or designee of the Tax Officer, in response to a particular tax issue. Interpretation Letters help to promote uniform application of tax laws by Tax Department personnel and provide guidance to taxpayers. An Interpretation Letter is prospective in nature. It provides a taxpayer with assurance regarding the tax ramification of a future transaction. The Tax Department is bound by an Interpretation Letter only for the specific transaction and only for the tax period indicated.