Title
TITLE 68 REVENUE AND TAXATION (INCLUDES 2016 POCKET PART)
Body
1. General Provisions
2. Cherokee Nation Tax Commission and Enforcement Procedures
3. Sales Tax
4. Tobacco Tax
5. Cherokee Nation-State of Oklahoma Tobacco Tax Compact
6. Landfill User Fee
7. Controlled Dangerous Substance Tax 7-A. Boat and Motor Licensing and Tax
8. Fuel Tax [Repealed] 8-A. Franchise Tax
9. Motor Vehicle Licensing and Tax
20. Motor Vehicle Licensing Compacts Between The Cherokee Nation and The State of Oklahoma
Section
1. Tax Code
2. Purpose
3. Definitions
4. Severability
CHAPTER 1 GENERAL PROVISIONS
5. Distribution of tax revenue
§ 1. Tax Code
The several tax laws codified herein shall be known as the Cherokee Nation Tax Code.
Source. LA 01-90, eff. February 10, 1990.
History
Indians 225. Westlaw Topic No. 209.
C.J.S. Indians §§ 140 to 149.
§ 2. Purpose
Library References
The purpose of the Cherokee Nation Tax Code is to raise revenues, in a fair and efficient manner, to enable the government of Cherokee Nation to provide governmental services to citizens of Cherokee Nation and to promote tribal economic development, self-sufficiency and a strong tribal government. As the population and needs of Cherokee Nation increase, with the resulting increase in the demand for governmental services partly as a result of increased employment and development with Cherokee Nation, it is an appropriate exercise of the sovereign authority of Cherokee Nation to require those earning
67 CNCA § 2
REVENUE & TAXATION
income or possessing wealth in Cherokee Country as defined herein to share in the costs of such governmental services.
History
Source. LA 01-90, eff. February 10, 1990.
Amended. LA 08-90, eff. August 11, 1990.
Library References
Indians 225. Westlaw Topic No. 209.
C.J.S. Indians §§ 140 to 149.
§ 3. Definitions
For the purposes of this Title:
1. ‘‘Cherokee country’’ means all ‘‘Indian country’’ lands as defined by federal law located within the geographical boundaries...
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