An Act
Legislative Act 4 -90
Title
AMENDMENTS, PROPOSED 6/9/90 ACT RELATING TO ESTABLISHING A TAX CODE FOR THE CHEROKEE NATION REVENUE AND TAXATION
Body
Chapter 1
General Provisions Section 21-1-1. Tax Code
21-1-1. Tax Code
The several tax laws codified herein shall be known as the Cherokee Nation Tax Code.
Section 21-1-2. Purpose
21-1-2. Purpose
The purpose of the Cherokee Nation Tax Code is to raise revenues, in a fair and efficient manner, to enable the government of the Cherokee Nation to provide governmental services to citizens of the Cherokee Nation and to promote tribal economic development, self-sufficiency and a strong tribal government. As the population and needs of the Cherokee Nation increase, with the resulting increase in the demand for governmental services partly as a result of increased employment and development with the Cherokee Nation, it is an appropriate exercise of the sovereign authority of the Cherokee Nation to require those earning income or possessing wealth on Tribal Lands or Restricted Individual Lands as defined herein to share in the costs of such governmental services.
Section 21-1-3. Definitions
For the purposes of this Title:
(a) The "Commission" means the Cherokee Nation Tax Commission as defined herein.
(b) The "Nation" means the Cherokee Nation of Oklahoma.
(c) "Person" means any natural individual, company,
partnership, firm, joint venture, association, corporation, estate, trust, political entity or other identifiable entity to which this Title can be applied.
(d) 'Restricted Individual Lands" means any lands the title
?to which is either held in trust by the United States for the 9benefit of any individual citizen of the Nation or held by any individual citizen of the Nation subject to restriction by the Nation exercises governmental power.
(e) "Restricted Tribal Lands" means any lands the title to which is either held in trust by the United States for the benefit of the Nation or held by the Nation subject to restri...
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