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Ponca Tribe of Nebraska Tribal Code

PTN Code § 12-1-1
Section 12-1-1. Citation

This Code may be cited as the Ponca Tribal Tax Code.

Ponca Tribe of Nebraska Code § 12-1-1, PTN Code § 12-1-1



PTN Code § 12-1-2
Section 12-1-2. Purpose

It being necessary to strengthen the Tribal government by licensing and regulating certain conduct within the Tribal jurisdiction, provide financing for the current expenses of Tribal government and the expansion of tribal government operations and services, and in order for the Tribe to exercise its confirmed governmental responsibilities efficiently and effectively, the purpose of this Code is to provide the straightforward, fair, and efficient procedures, to provide for the licensing and regulation of certain conduct, and the levy and collection of certain revenue and taxes for the benefit of the Ponca Tribe.

Ponca Tribe of Nebraska Code § 12-1-2, PTN Code § 12-1-2




PTN Code § 12-1-3
Section 12-1-3. Tax Commission

There is hereby created, ordained, and chartered under the authority of the Constitution of the Ponca Tribe of Nebraska a body to be known as the “PONCA TAX COMMISSION” which shall be a public agency of the Ponca Tribe of Nebraska subordinate to the Tribal Council, possessing all the powers, duties, rights and functions hereinafter defined and as are now or as may hereafter be conferred upon the Ponca Tax Commission by law.

Ponca Tribe of Nebraska Code § 12-1-3, PTN Code § 12-1-3




PTN Code § 12-1-4
Section 12-1-4. Composition of the Ponca Tax Commission

(1) The membership of the Ponca Tax Commission shall consist of the Vice-Chairperson of the Tribal Council who shall serve as the Chairperson of the Commission, the Treasurer of the Tribal Council and three (3) members of the Tribe who shall be appointed by the Tribal Council for a period of three (3) years.

(2) Upon the selection of the initial commission members appointed by the Ponca Tribal Council, the Tribal Council shall choose, by lot, one commissioner who will serve an initial term of one (1) year, one commissioner who will serve an initial term of two (2) years and one commissioner who will serve an initial term of three (3) years. Thereafter, the term of each appointed commissioner shall be for three (3) years. The terms of the Vice-Chairperson and the Treasurer of the Tribal Council shall expire if such commissioner's term as Vice-Chairperson or Treasurer of the Ponca Tribal Council expires. Subject to the proviso of the preceding sentence, each director shall hold office until the expiration of the term to which he was elected and until his successor has been selected and qualified. Vacancies on the commission shall be filled by the Ponca Tribal Council.

(3) Members of the Ponca Tax Commission shall not have or voluntarily acquire during their three (3) year term any personal interest, as hereinafter defined, whether direct or indirect, in any entity owned or operated by the Ponca Tribe of Nebraska or any Tribal organization.

(4) Personal interest shall mean private ownership of an entity that does business with or is operated by the Ponca Tribe. Employment by an entity owned by the Ponca Tribe, its agencies, institutions, or entities or by any other person having such an interest shall not be deemed a personal interest by such employee nor shall it be deemed ownership or control of such entity by the employee. Such an employee may be appointed as a member of the Ponca Tax Commission so long as net revenues from the operation of the entity accrue to the Tribe generally.

Ponca Tribe of Nebraska Code § 12-1-4, PTN Code § 12-1-4




PTN Code § 12-1-5
Section 12-1-5. Seal

The Ponca Tax Commission is authorized and directed to acquire and use a seal, which shall be of circular form, with the words “PONCA TAX COMMISSION”--“PONCA TRIBE OF NEBRASKA” around the edge and the word “OFFICIAL SEAL” in the center. The seal shall be used on all original and or certified copies of all licenses, orders, rules, regulations and other “official” documents of the Ponca Tax Commission as evidence of their authenticity. The seal shall be secured at all times to prevent unauthorized use.

Ponca Tribe of Nebraska Code § 12-1-5, PTN Code § 12-1-5




PTN Code § 12-1-6
Section 12-1-6. General Powers of the Ponca Tax Commission

The Ponca Tax Commission shall generally be charged with the administration and enforcement of all Tribal tax laws. Incidental to the administration or enforcement of the Tribal tax laws, the Ponca Tax Commission shall have the power to:

(1) Assess, collect and issue receipts for such taxes as are imposed by ordinance or resolution of the Ponca Tribal Council and to bring actions on behalf of the Tribe in Tribal Court for the collection of Tribal taxes, penalties and interest, and the enforcement of the Tribal tax laws, all such actions shall be styled: The Ponca Tribe of Nebraska ex rel. Tax Commission vs. _________________________;

(2) Administer oaths, conduct hearings and by subpoena to compel the attendance of witnesses and the production of any books, records and papers of any taxpayer relating to the enforcement of the Tribal tax laws.

(3) Make or cause to be made by its agents or employees an examination or investigation of the place of business, equipment, facilities, tangible personal property and the books, records, vouchers, accounts, documents and financial statements of any taxpayer, upon reasonable notice during normal business hours, at any other time agreed to by said taxpayer or at any time pursuant to a search warrant issued and signed by the Tribal Court.

(4) Examine under oath either orally or in writing any taxpayer or any agent, officer or employee of any taxpayer or any other witness in respect to any matter relative to the Tribal tax laws.

(5) Exercise all other authority delegated or conferred upon it by law or as may be reasonably necessary in the administration or enforcement of any Tribal tax laws.

(6) Either before or after the commencement of an action for the recovery of taxes, penalties and interest due to the Tribe, but prior to final judgment thereon, compromise and settle such claims for an amount less than the total amount due, provided that such compromise and settlement shall be approved by the Ponca Tax Commission only when, in its judgment such action is in the best interest of the Tribe and provided further that no settlement shall be made unless the delinquent taxpayer pays the principal amount of taxes due to the Tribe.

Ponca Tribe of Nebraska Code § 12-1-6, PTN Code § 12-1-6




PTN Code § 12-1-7
Section 12-1-7. Rulemaking Authority

(1) The Ponca Tax Commission shall have the authority to prescribe, promulgate and enforce written rules and regulations not inconsistent with this Title to (a) provide for its internal operational procedures; (b) to interpret or apply any Tribal tax laws as may necessary to ascertain or compute the tax owed by any taxpayer; (c) for the filing of any reports or returns required by any tribal tax laws; (d) as shall be reasonably necessary for the efficient performance of its duties; or (e) as may be required or permitted by law.

(2) No rule or regulation of the Ponca Tax Commission shall be of any force or effect until and unless a certified copy of said rule or regulation bearing the signatures of at least two (2) members of the Ponca Tax Commission and the “official seal” of the Ponca Tax Commission shall have been filed for record in the office of the Tribal Council Secretary and the office of the Clerk of the Tribal Court.

(3) The Tribal Court shall take judicial notice of all rules and regulations of the Ponca Tax Commission promulgated pursuant to this Title.


Ponca Tribe of Nebraska Code § 12-1-7, PTN Code § 12-1-7

PTN Code § 12-1-8
Section 12-1-8. Forms

The Ponca Tax Commission may prepare and make available to the public such standard forms as are or may be necessary to carry out its function and which are not otherwise provided by this Title.

Ponca Tribe of Nebraska Code § 12-1-8, PTN Code § 12-1-8


PTN Code § 12-1-9
Section 12-1-9. Tax Stamps and Licenses

(1) The Ponca Tax Commission shall provide for the form, size, color and identifying characteristics of all licenses, permits, tax stamps, tags, receipts or other documents or things evidencing receipt of any license or payment of any tax or fee administered by the Ponca Tax Commission or otherwise showing compliance with the Tax laws of the Ponca Tribe of Nebraska.

(2) Such stamps or licenses shall contain at least the following information:

(a) The words: “Ponca Tribe”

(b) The words: “Tax Commission”

(c) The monetary amount for which the tax or license was issued.

(d) Wording which indicates the type of tax imposed.

(e) If the instrument is a license, permit or receipt, wording indicating the type of license, permit or receipt, its effective dates and the name and address of the taxpayer to whom issued.

(3) The Ponca Tax Commission shall provide for the manufacture, delivery, storage and safeguarding of such stamps, licenses, permits, tags, receipts or other documents and shall safeguard such instruments against theft, counterfeiting and improper use.

(4) When the Ponca Tax Commission deems it necessary to do so, it may allow the use of metering devices in lieu of paper stamps under such rules and regulations as it shall prescribe.

(5) The Ponca Tax Commission may exchange new stamps for damaged, out of date or otherwise unusable stamps under such rules and regulations as the Ponca Tax Commission shall prescribe.

Ponca Tribe of Nebraska Code § 12-1-9, PTN Code § 12-1-9


PTN Code § 12-1-10
Section 12-1-10. Records

(1) The Ponca Tax Commission shall keep and maintain accurate, complete and detailed records that reflect all taxes, penalties and interest levied, due and paid, all licenses issued and each and every official transaction, communication or action of the Ponca Tax Commission.

(2) Such records shall be maintained at the office of the Tax Commission and shall not be removed from said office without the written permission of the Ponca Tax Commission.

(3) Such records shall be subject to audit at any time at the direction of the Tribal Council and shall be audited not less than once each year.

(4) Any and all records of the Ponca Tax Commission, except the record of an official decision or opinion rendered upon administrative appeal, which relate to the individual business or personal activities of a named particular taxpayer or taxpayers shall not be open to public inspection and shall only be released upon written request of the taxpayer involved, written request of tribal officials who have a legitimate official need for such records or upon the written order of the Tribal Court.

(5) Any record of the Ponca Tax Commission which does not relate to the individual business or personal activities of a named particular taxpayer or taxpayers and all decisions or opinions rendered upon an administrative appeal shall be public records of the Ponca Tax Commission and shall be available for public inspection during regular business hours. Copies of such records may be obtained by submitting a signed written request and upon payment of such copying costs as may be established by rule of the Ponca Tax Commission, provided, that the names and other forms of identification of any taxpayer appearing in such record shall be rendered unreadable prior to issuance of such copy unless the provisions of subsection (d) above would allow release of such information.

Ponca Tribe of Nebraska Code § 12-1-10, PTN Code § 12-1-10


PTN Code § 12-1-11
Section 12-1-11. Bookkeeping

There shall be established and kept, within the Finance Department of the Ponca Tribe and subject to the current indirect cost rate, such financial records/books as may be necessary under generally accepted accounting standards to adequately account for all funds and monies received and disbursed by the Ponca Tax Commission. Separate accounting books shall be maintained for each type of tax imposed and collected under this Title.

Ponca Tribe of Nebraska Code § 12-1-11, PTN Code § 12-1-11

PTN Code § 12-1-12
Section 12-1-12. Collection Account; Deposits

(1) There is hereby authorized to be established an account in a federally insured financial banking institution to be known as the Ponca Tax Collection Account. Tax funds may be kept in an existing federally insured Tribal account provided separate accounting books, clearly designated as Ponca Tax Collection Funds, are maintained in accordance with generally accepted accounting standards.

(2) Tax revenues shall be kept in an interest bearing account and the funds may be invested and reinvested as may be deemed necessary and approved by the Tribal Council.

(3) No monies shall be expended from this fund except upon written resolution of the Tribal Council appropriating a specific amount or source of monies contained therein for the use of a particular department, agency, program or project of the Tribe or in accordance with an approved Tax Commission budget as set forth in Section 12-1-13. Expenditures from this fund will be made utilizing current procedures established by the Tribal Finance Department.

(4) All tax monies, license fees, penalties, interest, service fees/charges or other funds collected by the Tax Commission in the administration and enforcement of the Title shall be clearly identified and submitted to the Tribal Finance Department for deposit in this account for the benefit of the Ponca Tribe. The receipt for such funds shall be maintained as an original record and attached to or reconciled with any original tax returns or records of receipt of the Ponca Tax Commission.

Ponca Tribe of Nebraska Code § 12-1-12, PTN Code § 12-1-12

PTN Code § 12-1-13
Section 12-1-13. Ponca Tax Commission Employees and Expenses

(1) The Ponca Tax Commission may employ such employees and incur such expense as may be necessary and reasonable for the proper discharge of its duties under this Title, subject to the limitations and restrictions herein set out.

(2) The Ponca Tax Commission shall, to the maximum extent feasible, utilize regular tribal staff in exercising the duties and responsibilities set out in this Title. The Ponca Tax Commission shall coordinate with and obtain approval from Tribal Administration to delegate to tribal staff such of its functions as may be necessary to efficiently administer this Title. Any such delegation of functions by the Ponca Tax Commission shall be done by rule, provided, that the Commission's rulemaking authority may not be delegated.

(3) Tribal Administration is authorized and directed to cause such regular staff assistance, as is feasible, to be given to the Ponca Tax Commission.

(4) The Ponca Tax Commission shall prepare and submit to the Tribal Council a proposed line item budget for the next fiscal year no later than the deadline established in each year by the Tribal Council Treasurer for regular tribal appropriation requests. The total amount dispersed by the Ponca Tax Commission in any one fiscal year may not exceed the amount appropriated by the Tribal Council.

(5) The fiscal year for operation of the Ponca Tax Commission shall begin on October 1 of each year and end on September 30 of the following year.

(6) The Ponca Tax Commission may require each staff person who shall be required to handle monies, revenue, tax stamps or who shall be responsible therefore to be insured under the Tribal insurance policy, in such amounts as may be fixed by the Ponca Tax Commission.

(7) The Tribal Council may require each of the Tax Commission members who shall be required to handle monies, revenue or stamps to be insured under the Tribal insurance policy in an amount to be determined by the Tribal Council.

(8) The premiums for the insurance required in (6) and (7) of this section shall be paid from funds authorized in the Ponca Tax Commission budget.

Ponca Tribe of Nebraska Code § 12-1-13, PTN Code § 12-1-13

PTN Code § 12-1-14
Section 12-1-14. Nepotism

(1) It shall be unlawful for the Ponca Tax Commission to employ any person related to any member of the Ponca Tax Commission by blood or marriage within the third degree to any office within the Ponca Tax Commission or to any position as an outside or independent contractor. This provision shall not prohibit any officer, appointee or employee already in the service of the Ponca Tax Commission from continuing or being promoted after the appointment or election of a relative to membership on the Ponca Tax Commission as provided by law.

(2) The Tribal Council may provide a waiver of this section by two-thirds (2/3) majority vote in individual cases at the written request of the Ponca Tax Commission, if the Tribal Council determines such waiver to be in the best interest of the Tribe.

Ponca Tribe of Nebraska Code § 12-1-14, PTN Code § 12-1-14



PTN Code § 12-1-15
Section 12-1-15. Collection of Taxes

(1) All taxes payable under this Title shall be tendered to the Ponca Tax Commission, who shall promptly issue receipt.

(2) The Ponca Tax Commission shall establish such rules and procedures as may be necessary to assess taxes, provide notice to taxpayers and collect monies owed.

Ponca Tribe of Nebraska Code § 12-1-15, PTN Code § 12-1-15



PTN Code § 12-1-16
Section 12-1-16. Collection of Delinquent Taxes

The Ponca Tax Commission is hereby authorized to bring legal action in any appropriate court as necessary for the collection of any taxes, penalties and interest assessed and unpaid by any taxpayer. Such action shall be civil in nature and all penalties and interest shall be in the form of civil damages for non-payment of taxes. Any and all civil remedies, including but not limited to garnishment, seizure, attachment and execution shall be available for the collection of any monies due the Tribe. The Tax Commission may request a Tribal Attorney of the Tribe bring any and all necessary actions for the collection of any taxes, penalties and interest assessed and unpaid against any taxpayer.

Ponca Tribe of Nebraska Code § 12-1-16, PTN Code § 12-1-16

PTN Code § 12-1-17
Section 12-1-17. Other Remedies

(1) In addition to the remedies available for the collection of monies, the Ponca Tax Commission is authorized to bring in any appropriate Court an action to enjoin the beginning or operation of any unlicensed business, activity or function where and when Tribal Tax law requires a license to be issued for such business, activity or function.

(2) In addition to the remedies available for the collection of monies, the Ponca Tax Commission is authorized through its members and/or staff, when accompanied by a law enforcement officer and an order issued by the Ponca Tax Commission to seize any property declared contraband by any section of this Title or upon which any tax levied is in excess of sixty (60) days past due or delinquent under the same conditions, limitations and exceptions as evidence of crimes may be searched for and seized, provided that within ten (10) working days of such seizure, the Ponca Tax Commission shall cause to be filed an action against said property alleging the non-payment of tax or other lawful reason for such seizure and forfeiture. The Court, upon proof, shall order such property forfeited for non-payment of taxes and title/ownership thereto is vested in the Ponca Tribe, provided that any person claiming ownership, the right of possession or other interest in said property may intervene in said action and raise any defenses they may have. Such persons shall be served with process, if they are known prior to the beginning of the action, provided further, that such persons may redeem said property at any time prior to final judgment of forfeiture by depositing all taxes, penalties and interest assessed or owing with the Court.

Ponca Tribe of Nebraska Code § 12-1-17, PTN Code § 12-1-17


PTN Code § 12-1-18
Section 12-1-18. Inventory of Seized Property

Whenever an authorized person pursuant to this Title seizes any property, he/she shall inventory and appraise such property and leave a written copy thereof with the person from whom it was seized or, if such person cannot be found, a copy shall be posted at the place from which the property was seized. The original of said inventory shall be retained in the Ponca Tax Commission office and a copy provided to the Tribal Attorney.

Ponca Tribe of Nebraska Code § 12-1-18, PTN Code § 12-1-18


PTN Code § 12-1-19
Section 12-1-19. Public Sale of Forfeited Property

(1) Upon a final order of forfeiture entered by the Tribal Court, the Ponca Tax Commission shall circulate and post for public inspection an inventory of said property. This posting shall identify the date and time for the sale of said property to the highest bidder.

(2) The order of forfeiture tax sale notice shall be posted for a minimum of twenty (20) days prior to the date of sale and the notice shall also be published at least once in the local newspaper.

(3) The property shall be sold to the highest bidder at a public auction with the sale to be held at the administrative office building of the Tax Commission.

(4) All revenue derived from the sale shall be deposited in the Tax Collection Account.

(5) The Ponca Tax Commission may conduct sales at such times as it deems sufficient property has accumulated to make such sale beneficial to the Ponca Tax Commission and the taxpayer.

(6) The seizure and forfeiture of contraband property shall not reduce or eliminate the tax liability of any person from whom such property was seized. The funds derived from the sale of all other property shall be applied to payment of the interest and penalties first, then to the tax due. If the funds derived from the sale do not satisfy the total amount of interest, penalties and tax due, then the taxpayer remains liable for the balance due the Ponca Tax Commission. In no circumstance shall the taxpayer receive any excess funds received from the sale after the interest, penalties and tax obligations have been satisfied, and any and all remaining funds shall become the property of the Tribe.

Ponca Tribe of Nebraska Code § 12-1-19, PTN Code § 12-1-19


PTN Code § 12-1-20
Section 12-1-20. Exempt Property

The following property shall be exempt from garnishment, attachment, execution and sale for the payment of taxes, penalties and interest due to the Tribe:

(1) Three-fourths (3/4) of the net wages earned per week by the taxpayer.

(2) One automobile with the fair market value equity not exceeding five (5) thousand dollars.

(3) Tools, equipment, utensils or books necessary to the conduct of the taxpayers business or activities, but not including stock or inventory.

(4) Actual Trust or Restricted title to any lands held in trust by the United States or subject to restrictions against alienation imposed by the United States, but not including leasehold and other possessor interests in such property.

(5) Any dwelling used as the actual residence of the taxpayer including up to five acres of land upon which such dwelling is located whether such dwelling is owned or leased by the taxpayer.

(6) Household goods, furniture, wearing apparel and personal effects, but not including televisions, radios, stereo equipment, tape recorders, more than two (2) firearms, works of art and other recreational or luxury items.

(7) All domesticated animals.

(8) All implements of farming used on the property.

(9) All traditional, ceremonial and/or religious items.

Ponca Tribe of Nebraska Code § 12-1-20, PTN Code § 12-1-20

PTN Code § 12-1-21
Section 12-1-21. Administrative Appeals

Any taxpayer against whom the Ponca Tax Commission has assessed taxes, penalties or interest pursuant to the Tax Law of the Ponca Tribe of Nebraska or who has paid under written protest any taxes, penalties and interest assessed by the Ponca Tax Commission who believes those taxes, penalties and interest to be wrongfully assessed or collected may appeal in writing for a hearing before the full Ponca Tax Commission under such rules and regulations as the Tax Commission may prescribe.

Ponca Tribe of Nebraska Code § 12-1-21, PTN Code § 12-1-21

PTN Code § 12-1-22
Section 12-1-22. Limitations on Administrative Appeals

Any administrative appeal as provided for in Section 12-1-21 of this Title must begin by filing a written request for a hearing with the Ponca Tax Commission within sixty (60) days of the assessment or payment of the taxes, penalties or interest in controversy, provided that failure to file an administrative appeal shall not prevent the taxpayer from defending any collection action by the Ponca Tax Commission in Tribal Court.

Ponca Tribe of Nebraska Code § 12-1-22, PTN Code § 12-1-22



PTN Code § 12-1-23
Section 12-1-23. Exhaustion of Administrative Remedies

(1) All administrative remedies shall be deemed exhausted upon a final decision of the Ponca Tax Commission of an appeal pursuant to Section 12-1-21 of this Title.

(2) If the Ponca Tax Commission shall fail to schedule and hold a hearing on the merits of the administrative appeal within sixty (60) days after receipt of a written request for a hearing, unless a delay is requested or approved by the taxpayer.

(3) If the Ponca Tax Commission shall fail to issue a written decision on said appeal within thirty (30) days of the hearing on the merits of the taxpayer's administrative appeal.

Ponca Tribe of Nebraska Code § 12-1-23, PTN Code § 12-1-23



PTN Code § 12-1-24
Section 12-1-24. Suits Against the Ponca Tax Commission

(1) The Ponca Tax Commission, as a governmental agency of the Ponca Tribe of Nebraska, its Commissioners, and employees, shall be immune from any suit in law or equity while performing their lawful duties within the authority delegated to them.

(2) Notwithstanding subsection (1), any taxpayer or other person against whom the Ponca Tax Commission has assessed taxes, penalties or interest or who has paid under protest any taxes, penalties or interest, may bring an action in Tribal Court after exhaustion of administrative remedies for the purpose of enjoining the Ponca Tax Commission from collecting any taxes, penalties or interest assessed or for the recovery of any taxes, penalties or interest paid under written protest which the Tribal Court determines to have been wrongfully assessed or collected.

Ponca Tribe of Nebraska Code § 12-1-24, PTN Code § 12-1-24




PTN Code § 12-1-25
Section 12-1-25. Limitations on Suits Against the Ponca Tax Commission

(1) Any suit against the Ponca Tax Commission authorized by Section 12-1-24 must be commenced by filing a petition in Tribal Court within thirty (30) days after the days of exhaustion of administrative remedies.

(2) In no event shall the Court be authorized to award or order the payment of damages or to fashion any remedy except to enjoin the collection or order the return of the taxes, penalties or interest in controversy unless an additional remedy is specifically provided by this Title.

(3) All amounts found to have been wrongfully collected and refundable shall earn simple interest at five percent (5%) per annum until refunded.

Ponca Tribe of Nebraska Code § 12-1-25, PTN Code § 12-1-25




PTN Code § 12-1-26
Section 12-1-26. Refunds to Taxpayers

Whenever any taxpayer shall establish in administrative or Court proceedings that they are entitled to a refund of any taxes, penalties or interest previously paid, the Ponca Tax Commission shall immediately refund all taxes, penalties and interest specified in the administrative or court order.

Ponca Tribe of Nebraska Code § 12-1-26, PTN Code § 12-1-26




PTN Code § 12-1-27
Section 12-1-27. Forgery of Stamps or other tax instruments

Any person or taxpayer who without authorization of the Ponca Tax Commission, falsely or fraudulently forges, embezzles, steals, knowingly converts, knowingly misapplies or permits to be applied or counterfeits any stamps, tags, licenses or other instrument evidencing payment of taxes prescribed for use in this Title or who shall use, pass, tender as true or otherwise be in possession of any unauthorized, false, altered, forged, counterfeited or previously used instrument for the purpose of evading the payment of taxes imposed by this Title shall forfeit a civil penalty as provided in this Title. Each such counterfeited, embezzled, stolen, converted, misapplied or forged stamp or other instrument shall each constitute a separate violation.

Ponca Tribe of Nebraska Code § 12-1-27, PTN Code § 12-1-27




PTN Code § 12-1-28
Section 12-1-28. Offenses

Any person or taxpayer who violates any provision of the Title for the purpose of evading the payment of taxes shall be guilty of an offense punishable by imprisonment for a term not to exceed three (3) months and/or a fine not to exceed five hundred ($500.00) dollars or both such imprisonment and fine for each separate violation.

Ponca Tribe of Nebraska Code § 12-1-28, PTN Code § 12-1-28




PTN Code § 12-1-29
Section 12-1-29. General Penalties

Any person or taxpayer who files any false report or return or who fails to file any report or return or who otherwise violates any provisions of this Title for the purpose of evading the payment of taxes imposed by this Title shall forfeit a civil penalty of not more than five hundred ($500.00) dollars for each such violation in addition to any other penalties prescribed by law.

Ponca Tribe of Nebraska Code § 12-1-29, PTN Code § 12-1-29


PTN Code § 12-1-30
Section 12-1-30. Referrals for Federal Prosecution

It shall be the duty of all members of the Ponca Tax Commission, the Tribal Attorney and any law enforcement officer upon receiving reliable information that probable cause may exist to believe that any person or taxpayer has violated Section 12-1-28 of this Title to report the facts to the appropriate Federal officials and to request that a federal investigation be commenced to determine whether 18 U.S.C. Section 1163, Embezzlement and Theft from Indian Tribal Organizations, has been violated.

Ponca Tribe of Nebraska Code § 12-1-30, PTN Code § 12-1-30


PTN Code § 12-1-31
Section 12-1-31. Interest

All taxes, fees, or other charges of the Ponca Tax Commission not paid when due shall bear interest at the rate of twelve percent (12%) per annum from the date said taxes or fees became due until the date they are paid in full.

Ponca Tribe of Nebraska Code § 12-1-31, PTN Code § 12-1-31



PTN Code § 12-1-32
Section 12-1-32. Commencement of Actions

Filing a written request for refund with the Ponca Tax Commission shall commence an action for a refund within the meaning of the civil statute of limitations, if such request is diligently prosecuted under the law.

Ponca Tribe of Nebraska Code § 12-1-32, PTN Code § 12-1-32

 




PTN Code § 12-1-33
Section 12-1-33. Taxes Erroneously Paid

Taxes erroneously paid due to mistake of fact or law may be refunded upon application even though no written protest was made at the time of payment. The taxpayer shall file an application for refund with the Ponca Tax Commission. The taxpayer may also appeal the determination of the Ponca Tax Commission to the Tribal Court.

Ponca Tribe of Nebraska Code § 12-1-33, PTN Code § 12-1-33




PTN Code § 12-1-34
Section 12-1-34. Penalties

(1) Any Person who knowingly files any false report or return, or who knowingly fails to file any report or return, or who otherwise knowingly violates any provisions of this Article shall pay a civil penalty of five hundred dollars ($500) per occurrence.

(2) Every retailer who shall fail to collect the taxes imposed by this Title shall be liable for the full amount of the taxes owed plus interest at the statutory rate until paid.

(3) Willful failure to collect or remit the taxes imposed by this Title shall make the retailer liable for an additional penalty of one hundred percent of the taxes due plus interest at the statutory rate until paid.

Ponca Tribe of Nebraska Code § 12-1-34, PTN Code § 12-1-34




PTN Code § 12-1-35
Section 12-1-35. Records

Every person shall maintain complete and adequate records demonstrating compliance with this Title for not less than two (2) years.

Ponca Tribe of Nebraska Code § 12-1-35, PTN Code § 12-1-35


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