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| ©Copyright Pawnee Nation of Oklahoma, P.O. Box 438 Pawnee,Ok 74058 For problems or questions regarding this web contact webmaster@pawneenationtaxcommission.com last updated September 25, 2007 |
ABOUT US
The Pawnee Nation Tax Commission was initiated through an ANA grant
received in 1991 to establish a fully operational revenue and taxation office.
The Tax Commission was established by virtue of the inherent authority as
a sovereign of the Pawnee Nation to oversee and manage economic and
taxation activities occurring within the boundaries of the Pawnee Nation
reservation, as recognized and confirmed by the Pawnee Nation of
Oklahoma General Revenue and Taxation Act of 1993, adopted August 24,
1993 by Resolution #93-36. Pursuant to the power of the tribal council to
levy assessments and license fees, to safeguard and promote the general
welfare of the Pawnee Nation and protect property as set forth in Article II,
sections (ii) of the Pawnee Nation Constitution.
OUR MISSION
To Exercise tribal sovereignty by advancing tribal economies and
promoting self-sufficiency through development of a comprehensive tax
base.
PURPOSE
To strengthen Tribal Government by licensing and regulating certain
conduct within the Tribal jurisdiction, to provide financing for current
expenses of the Tribal Government and to provide financing for expansion
of Tribal government operations and services in order for the Tribe to
efficiently and effectively exercise its confirmed governmental
responsibilities within the Indian country subject to the jurisdiction of the
Pawnee Tribe of Oklahoma. The purpose of this Act is to provide simple,
fair, straightforward and efficient procedures, to provide for the licensing and
regulation of certain conduct, and the levy and collection of certain revenue
and taxes.
OBJECTIVES
INTERGOVERNMENTAL AGREEMENTS
On April 1, 1998 the Pawnee Nation entered into a ten (10) year Tobacco
Compact with the state of Oklahoma, which will expire on April 1, 2008. The
tobacco tax compact provides that the that the State of Oklahoma shall
exempt all sales of tobacco products to and by the Tribe, and the Tribe
agrees to make payments in lieu of state taxes.
On March 10, 1999 the Pawnee nation entered into a twenty (20) year Motor
Fuels Compact with the State of Oklahoma, which will expire on July 1,
2018. The Motor Fuels Compact allows federally recognized tribes to
contract with the State to receive an apportionment of the annual gross
motor fuel revenues collected by the State.
The Indian Gaming Regulatory Act (IGRA), Pub. L. 100-497, 25 U.S.C. § 497,
25 U.S.C. §2701 et seq., permits state-tribal compacts for certain Class III
gaming activities on tribal lands within the state. Currently the Pawnee
Nation has a Gaming Compact with the State of Oklahoma pending.
The Pawnee Nation Tax Commission was initiated through an ANA grant
received in 1991 to establish a fully operational revenue and taxation office.
The Tax Commission was established by virtue of the inherent authority as
a sovereign of the Pawnee Nation to oversee and manage economic and
taxation activities occurring within the boundaries of the Pawnee Nation
reservation, as recognized and confirmed by the Pawnee Nation of
Oklahoma General Revenue and Taxation Act of 1993, adopted August 24,
1993 by Resolution #93-36. Pursuant to the power of the tribal council to
levy assessments and license fees, to safeguard and promote the general
welfare of the Pawnee Nation and protect property as set forth in Article II,
sections (ii) of the Pawnee Nation Constitution.
OUR MISSION
To Exercise tribal sovereignty by advancing tribal economies and
promoting self-sufficiency through development of a comprehensive tax
base.
PURPOSE
To strengthen Tribal Government by licensing and regulating certain
conduct within the Tribal jurisdiction, to provide financing for current
expenses of the Tribal Government and to provide financing for expansion
of Tribal government operations and services in order for the Tribe to
efficiently and effectively exercise its confirmed governmental
responsibilities within the Indian country subject to the jurisdiction of the
Pawnee Tribe of Oklahoma. The purpose of this Act is to provide simple,
fair, straightforward and efficient procedures, to provide for the licensing and
regulation of certain conduct, and the levy and collection of certain revenue
and taxes.
OBJECTIVES
- To administer and enforce all Tribal tax laws by assessing
collecting, and issuing receipts for such taxes. - To establish, administer and maintain a system of personnel
management which provides maximum service to the Pawnee
Indian community by employing individuals of select quality who
display pride and dignity in the performance of their duties. - To accurately record all collection, isolate the source of each
payment, isolate unpaid taxes, use records for auditing payers to
assure collections of the proper amount of tax. - The secondary goal is to trace and verify all disbursements and
assure that disbursements are for authorized purposes. - Make the records easy to use and maintain to prevent overburdening
existing personnel or adding personnel who may otherwise not be
needed. - Make the records audible and in compliance with the Pawnee
General Revenue and Taxation Act of 1993. - To review and summarize the legal framework for Indian tax laws,
rules and regulations, and provide interpretation of these laws, as
needed. - To review tax codes and ordinances of non-tribal governments to
identify how they impact tribal tax codes. - To disseminate tax and related information to tribal members.
INTERGOVERNMENTAL AGREEMENTS
On April 1, 1998 the Pawnee Nation entered into a ten (10) year Tobacco
Compact with the state of Oklahoma, which will expire on April 1, 2008. The
tobacco tax compact provides that the that the State of Oklahoma shall
exempt all sales of tobacco products to and by the Tribe, and the Tribe
agrees to make payments in lieu of state taxes.
On March 10, 1999 the Pawnee nation entered into a twenty (20) year Motor
Fuels Compact with the State of Oklahoma, which will expire on July 1,
2018. The Motor Fuels Compact allows federally recognized tribes to
contract with the State to receive an apportionment of the annual gross
motor fuel revenues collected by the State.
The Indian Gaming Regulatory Act (IGRA), Pub. L. 100-497, 25 U.S.C. § 497,
25 U.S.C. §2701 et seq., permits state-tribal compacts for certain Class III
gaming activities on tribal lands within the state. Currently the Pawnee
Nation has a Gaming Compact with the State of Oklahoma pending.