Okla. Admin. Code § 710:70-7-10 - Calculation of probable demand for noncompacting federally recognized Indian tribes or nations
(a)
Purpose
of rule: The purpose of this rule is to provide the procedure necessary
for the implementation of calculation of probable demand for Native American
tax free stamps for each noncompacting tribe or nation resident in Oklahoma for
cigarettes and other tobacco products, pursuant to 68 O.S. § 349.1.,
effective January 1, 2010.
(b)
Calculation of probable demand: Probable demand shall be
calculated in conformity with the requirements of 68 O.S. § 349.1.
(c)
Service of preliminary
calculation of probable demand upon affected noncompacting tribes and
nations: Not less than seventy-five (75) calendar days prior to the
first calendar day of each calendar year, the preliminary calculation of
probable demand for cigarette and other tobacco products shall be served upon
the governing authorities or other designated agent of each and every
noncompacting tribe and nation, together with a copy of this Section. Service
shall be deemed complete upon the date of placing said preliminary calculation
in the first class mail, postage prepaid, addressed to the governing
authorities or other designated agent of each and every noncompacting tribe or
nation.
(d)
Service of
objections/dispute of preliminary calculation of probable demand by affected
noncompacting tribes and nations: Within thirty (30) calendar days from
the date of service of the preliminary calculation of probable demand, affected
noncompacting tribes and nations may serve upon the Office of the General
Counsel, Oklahoma Tax Commission, any objections/dispute of the preliminary
calculation of probable demand, together with any verifiable information in its
possession regarding such probable demand, including, but not limited to, a
verifiable record of previous sales to tribal members or other statistical
evidence. Service shall be deemed complete upon placing of objections/dispute
of the preliminary calculation of probable demand, together with supporting
verifiable evidence in the first class mail, postage prepaid, addressed to the
Office of the General Counsel, Oklahoma Tax Commission.
(e)
Failure to file objection/dispute
of preliminary calculation of probable demand. If, within thirty (30)
calendar days from the date of service of the preliminary calculation of
probable demand upon an affected tribe or nation, that tribe or nation has
failed to file its objection/dispute to the preliminary calculation served upon
it, that preliminary calculation shall become the final calculation, final and
nonappealable.
(f)
Final
calculation of probable demand. If an affected tribe or nation timely
files its objection/dispute to the preliminary calculation of probable demand
for that affected tribe or nation and furnishes supporting verifiable
information pursuant to (d) of this Section, said objection/dispute, together
with supporting verifiable evidence shall be considered, and a final
calculation of probable demand issued and served within fifteen (15) calendar
days from the date of service of said objection/dispute. Service shall be
deemed complete upon the date of placing said preliminary calculation in the
first class mail, postage prepaid, addressed to the governing authorities or
other designated agent of each and every noncompacting tribe or nation.
(g)
Timely filing of
objections/dispute of final calculation of probable demand. If, within
fifteen (15) calendar days from the date of service of the final calculation of
probable demand upon an affected tribe or nation, that tribe or nation has
timely filed its objection/dispute to the final calculation served upon it, the
matter of the final calculation of probable demand shall proceed as a protested
matter, pursuant to the provisions of the OAC
710:1-5-21 through
OAC
710:1-5-49.
(h)
Final calculation of probable
demand to be used while any timely protest and appeal of the final calculation
of probable demand is pending. If an affected tribe or nation files a
timely objection/dispute to the final calculation served on it, cigarettes and
other tobacco products may be obtained, on a monthly basis, with entitlement
based upon 1/12th of the final calculated probable demand for cigarettes and
other tobacco products. Provided, however, at the option of the affected tribe
or nation, it may obtain cigarettes and other tobacco products each month,
based upon 1/12th of the final calculated probable demand, plus not more than
an additional twenty five percent (25%) of 1/12th of the final calculated
probable demand for cigarettes and other tobacco products. In the event an
affected tribe or nation elects to obtain such an additional amount of untaxed
cigarettes and other tobacco products, entitlement to request those additional
amounts shall cease when the total of cigarettes and other tobacco products
obtained in a calendar year equals the final calculation of probable demand for
that calendar year.
(i)
Final
determinations of the final calculated probable demand appealable pursuant to
68 O.S. § 225. Final orders of the Oklahoma Tax Commission pursuant
to 68 O.S. § 349.1 and this Section shall be appealable to the Oklahoma
Supreme Court, as a matter of right, pursuant to 68 O.S. §225.
Notes
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