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A LEGISLATIVE ACT AMENDING TITLE 68 CHAPTER 2 OF THE CHEROKEE NATION CODE ANNOTATED - CHEROKEE NATION TAX COMMISSION AND ENFORCEMENT PROCEDURES AMENDING § 23 - PENALTY AND INTEREST
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BE IT ENACTED BY THE CHEROKEE NATION:
Section 1. Title and Codification
This act shall be known as the “Tax Commission Penalty and Interest Amendment Act of 2009” and codified as Title 68 §23 of the Cherokee Nation Code Annotated (CNCA).
Section 2. Purpose
The purpose of this Act is to amend the penalties and interest on taxes imposed to reflect the accuracy of reporting records.
Section 3. Substantive provisions
The following section of CNCA Title 68 shall be amended as follows:
§ 23. Penalty and interest
A. If any amount of tax imposed by this Code is not paid before the same becomes delinquent, interest, at the rate of one ten percent (101%) per month until payment of the tax, shall be calculated and collected as part of the delinquent tax. Interest may not be waived.
B. A penalty for failure to file monthly tobacco reports shall be tenone percent (101%) per month of the tax due for each and any part of a month that the monthly report is delinquent, however this penalty shall not exceed 105% of the tax due for the delinquent month. An additional penalty for failure to pay tax due shall be tenfive (105%) per month of the tax due for each and any part of a month that the tax is delinquent, however this penalty shall not exceed 50% per month of the tax due for the delinquent month. Penalties will not be subject to waiver, except at the discretion of the Commission and can result in revocation of license, where payment of the total amount of such tax is a result of good cause and not as a result of negligence, design, or inadvertence. The minimum penalty shall be five hundredtwenty ($50020) dollars.
Section 4. Provisions as cumulative
The provisions of this act shall be cumulative to existing law.
Section 5. Severability
The provisions of this act are severable and if any part of a provision hereof shall be held void, the decision of the court so holding shall not affect or impair any of the remaining parts or provisions of this act.
Section 6. Effective Date
The provisions of this act shall become effective thirty (30) days from and after the date of its passage and approval.
Section 7. Self-Help Contributions
To the extent that this Act involves programs or services to citizens of the Nation or others, self-help contributions shall be required, unless specifically prohibited by the funding agency, or a waiver is granted due to physical or mental incapacity of the participant to contribute
Enacted by the Council of the Cherokee Nation on the day of ____________, 2009.