Title 10
General Revenue and Taxation
10-1 PRAIRIE BAND POTAWATOMI TAX COMMISSION DESIGNATED AS TAXING AUTHORITY
10-1-2 Taxing Powers Vested in Tax Commission.
10-1-4 General Taxing Powers of the Tax Commission.
10-1-7 Tax Stamps and Licenses.
10-1-8 Tax Commission Employees and Expenses.
10-1-10 Records and Bookkeeping.
10-1-11 Treasury Account – Deposits.
10-1-14 Inventory of Seized Property.
10-1-15 Public Sale of Forfeited Property.
10-1-17 Administrative Review.
10-1-18 Appeal to the District Court.
10-1-19 Limitations on the Review and Appeal Process.
10-1-23 Release of Lien or Discharge of Property.
10-1-25 Agreements for Payment of Tax Liability in Installments.
10-1-27 Cancellation of Leases upon Banishment.
10-2 TRIBAL TOBACCO EXCISE TAX
10-2-11 Wholesale and Retail Stock to Be Separate.
10-2-12 Tribal Tobacco Distributor Licensing.
10-2-13 Tribal Tobacco Distributor License.
10-2-14 Tobacco Manufacturer Licensing.
10-2-15 Tobacco Manufacturer License.
10-2-19 Failure to Comply with Licensing Requirements – Penalty.
10-2-23 Effective Date of this Chapter.
10-2-24 Effective Date of Amendments.
10-3 SALES TAX
10-3-7 Sales by Retailers to the Nation and Its Members.
10-3-8 Effective Date of Amendments.
10-4 BUSINESS GROSS REVENUE TAX
10-4-3. Imposition and Collection.
10-4-4. Tribal Gross Revenue Deductions.
10-4-5. Tribal Gross Reveue Credits.
10-4-6. Imposition of Interest.
10-4-8. Administrative Review, Appeal, and Liens.
10-4-9. Tax Declaration and Designation of Natural Person.
10-5 ECONOMIC DEVELOPMENT TAX
Reserved (Amended by PBP TC No. 2012-032, February 13, 2012)
10-6 MOTOR FUEL TAX
10-6-10 Failure to Comply with Licensing Requirements – Penalty.
10-7 FRANCHISE CODE
10-7-1. Authority and Benefits of Tribal Government.
10-7-3. Franchise Requirement.
10-7-4. Procedures for Franchising.
10-7-5. Obligations of Utilities.
10-7-8. Environmental Program.
10-7-9. Special Utility Responsibilities.
10-7-10. Maintenance Obligations.
10-7-11. Ownership of Wires and Facilities.
10-8 TRANSIENT GUEST TAX
10-9 POSSESSORY INTEREST TAX
10-9-2. Short Title and Application.
10-9-4. Imposition and Rate of Tax.
10-9-5. Property Exempt from Taxation.
10-9-6. Taxpayer Reporting Requirements.
10-9-7. Computation of the Tax.
10-9-10. Imposition of Interest.
10-9-12. Administrative Review, Appeal, and Liens.