Title
TITLE 69 REVENUE AND TAXATION (INCLUDES 2019 POCKET PART)
Body
TITLE 68
REVENUE AND TAXATION
Chapter
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 Fuel Tax [Repealed]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
CHAPTER 1
GENERAL PROVISIONS
Section
1. Tax Code
2. Purpose
3. Definitions
4. Severability
5. Distribution of tax revenue
? 1. Tax Code
The several tax laws codified herein shall be known as the Cherokee Nation Tax Code.
LA 01-90, eff. February 10, 1990.
? 2. Purpose
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 income or possessing wealth in Cherokee Country as defined herein to share in the costs of such governmental services.
LA 01-90, eff. February 10, 1990. Amended LA 08-90, eff. August 11, 1990.
? 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 of Cherokee Nation, including but not limited to the following property located within said boundaries:
a. land held in trust by the United States of America for the benef...
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