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Native Village of Kluti Kaah - Tax Code
Table of Contents

Dated: 1985

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Table of Contents

Copper Center Business Activity Tax

101. Short Title
102. Tax imposed
103. Administration
104. Definitions
105. Deductions
106. Rate of tax
107. Assessment of tax
108. Exemptions and exclusions
109. Nondiscrimination
110. Designation of individual
111. Filing of return
112. Payment of tax
113. Extension of time
114. Recordkeeping
115. Interest imposed
116. Penalties for failure to file
117. Penalties for failure to pay
118. Penalties for attempt to evade or defeat tax
119. Charges for administrative costs
120. Failure to comply with chapter
121. Interference with administration
122. Collection powers
123. Security for payment
124. Lien for taxes
125. Foreclosure of lien
126. Application of proceeds
127. Release of lien
128. Interference with foreclosure
129. Transfer of business
130. Mutual assistance agreements
131. Prohibition of suits
132. Statute of limitations
133. Procedure for refunds
134. Procedure for appeal from assessments and actions
135. Abatement authority
136. Closing agreements
137. Confidentiality rules
138. Effective notice
139. Investigative authority
140. Oaths and affirmations
141. Prior periods
142. Receipts; disbursements
143. Severability
144. Effective date
145. Repeals
146. Territorial jurisdiction

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