The Tax Statutes and Taxing Authority of the Chickamauga Nation

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In accordance with Chapter 1 of the Uniform Tax Administration Statute of The Chickamauga Nation,

the Tribe has all rights of Taxation within its jurisdictional boundaries, which are established by treaty and lands traded by the President of the United States, which were never extinguished by Congress, and for which the authority and rights to do so have already been adjudicated by the Supreme Court of the United States.

§ 105, provides for the assessment of taxes and those taxes become the liability of the taxpayer on the date due and are presumed to be correct on the basis of the best information then available to the Office of The Chickamauga Nation Tax Commission.

§ 118, gives The Chickamauga Nation collection powers.  The Office of The Chickamauga Nation Tax Commission has the power to collect any taxes assessed, including the power to attach and seize the assets of a taxpayer or any property subject to lien.

§ 120, provides for The Chickamauga Nation to impose a lien for failure to pay taxes.

§ 121, determines the priority of the lien.  A lien shall have priority over all other liens imposed by any government other than The Chickamauga Nation, regardless of the date of perfection.

§ 123, allows for the foreclosure of a lien.  The Office of The Chickamauga Nation Tax Commission may foreclose as a forfeiture upon any or all items of property or rights to property subject to a lien for taxes by seizure and sale.

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In Chapter 12, Digital Asset Assessment and Taxation Statutes

provide for the taxation of any digital assets within the jurisdiction of The Chickamauga Nation.  

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§ 1202 definitions a "Digital Asset" as an item that can be used to move or transport any form of communication.

§ 1203, provides for the recommendation of rate(s) of digital taxes.  These taxes shall cover, but not be limited to Fiber Optic Service to a Residential Customer, Fiber Optic Service to a Commercial Customer, Fiber Optic Transmission Cable(s), Data Center(s), Communications Tower(s), Radio / Television Transmission Tower(s), Electric Transmission Line(s) and other forms of Digital Assets.

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Chapter 1. Uniform Tax Administration Statute of The Chickamauga Nation

§ 101. Short title
§ 102. Purpose
§ 103. Administration
§ 104. Definitions
§ 105. Assessment of tax
§ 106. Waiver of Taxes
§ 107. Nondiscrimination
§ 108. Designation of Individual
§ 109. Extension of Time
§ 110. Record Keeping
§ 111. Interest Imposed
§ 112. Penalties for Failure to File
§ 113. Penalties for Failure to Pay
§ 114. Penalties for Attempt to Evade or Defeat Tax
§ 115. Charges for Administrative Costs
§ 116. Failure to Comply with Code
§ 117. Interference with Administration
§ 118. Collection Powers
§ 119. Security for Payment
§ 120. Lien for Taxes
§ 121. Priority of Lien
§ 122. Release of Lien
§ 123. Foreclosure of Lien
§ 124. Application of Proceeds
§ 125. Interference with Foreclosure
§ 126. Transfer of Business
§ 127. Mutual Assistance Agreements
§ 128. Prohibition of Suits
§ 129. Statute of Limitations
§ 130. Procedure for Refunds
§ 131. Procedure for Appeal
§ 132. Abatement Authority
§ 133. Closing Agreements
§ 134. Confidentiality Rules
§ 135. Notice
§ 136. Investigative Authority
§ 137. Oaths and Affirmations
§ 138. Receipts; Disbursements
§ 139. Severability
§ 140. Effective Date
§ 141. Repeals

Chapter 2. Establishment of The Chickamauga Nation Tax Commission

§ 201. Short Title
§ 202. Definitions
§ 203. Creation of The Chickamauga Nation Tax Commission
§ 204. Powers and Duties of the Tax Commissioner
§ 205. Rulemaking Authority
§ 206. Seal
§ 207. Background Checks and Bonding
§ 208. Deposit into The Chickamauga Nation Treasury
§ 209. Severability

Chapter 3. Possessory Interest Tax

§ 301. Short title
§ 302. Tax Imposed
§ 303. Administration
§ 304. Definitions
§ 305. Valuation
§ 306. Rate of Tax
§ 307. Assessment
§ 308. Exemptions
§ 309. Filing of Declaration
§ 310. Payment of Tax
§ 311. Record Keeping
§ 312. Class One Possessory Interest
§ 313. Class Two Possessory Interest
§ 314. Class Three Possessory Interest
§ 315. Class Four Possessory Interest
§ 316. Class Five Possessory Interest
§ 317. Effective date
§ 318. Severability

Chapter 4. Oil and Gas Severance Tax

§ 401. Short title
§ 402. Administration
§ 403. Definitions
§ 404. Measurement of Oil and Gas
§ 405. Determination of Market Value
§ 406. Value and Unit
§ 407. Rate of Tax
§ 408. Tax Imposed
§ 409. Tax Levied on Oil
§ 410. Tax Levied on Gas
§ 411. Payment of Tax
§ 412. Purchaser May Remit Taxes
§ 413. Unit Operator May Remit Taxes
§ 414. Filing of Reports
§ 415. Instructions
§ 416. Severance Tax in Lieu of Other Taxes
§ 417. Withholding and Payment of Tax
§ 418. Tax Commission May Audit, Correct and File Reports
§ 419. Exclusion from Taxation
§ 420. Exemptions
§ 421. Lien Upon Oil and Gas Proceeds Thereof
§ 422. Record Keeping
§ 423. Relief from Business Activity Tax
§ 424. Effective Date
§ 425. Severability
§ 426. Repeals

Chapter 5. Business Activity Tax

§ 501. Short title
§ 502. Tax Imposed
§ 503. Administration
§ 504. Definitions
§ 505. Deductions
§ 506. Rate of Tax
§ 507. Exemptions and Exclusions
§ 508. Credits
§ 509. Designation of Individual
§ 510. Filing of Return
§ 512. Payment of Tax
§ 513. Record Keeping
§ 514. Severability
§ 515. Repeals

Chapter 6. Sales Tax

§ 601. Short Title
§ 602. Purpose
§ 603. Tax Imposed
§ 604. Legal Incidence and Responsibility for Payment
§ 605. Rate of Tax
§ 606. Administration
§ 607. Definitions
§ 608. The Chickamauga Nation Government
§ 609. Tax Levy Rate
§ 610. Impact of Tax
§ 611. Sales Licensing
§ 612. Credit for State Sales Tax Collected
§ 613. Exemptions and Exclusions
§ 614. Credits
§ 615. Filing of Return
§ 616. Payment of Tax
§ 617. Records and Audit
§ 618. Civil Penalties; Criminal Sanctions
§ 619. Allocation of Revenue
§ 620. Severability
§ 621. Repeals

Chapter 7. Hotel Occupancy Tax

§ 701. Short Title
§ 702. Definitions
§ 703. Allocation
§ 704. Tax Imposed
§ 705. Rate of Tax
§ 706. Collection of Tax
§ 707. Exception: Permanent Resident
§ 708. Exception: The Chickamauga Nation
§ 709. Return and Payment
§ 710. Administration
§ 711. Reimbursement for Tax Collection
§ 712. Record keeping
§ 713. Effective Dates
§ 714. Severability
§ 715. Repeals

Chapter 8. Tobacco Products Taxation and Licensing Act

§ 801. Short Title
§ 802. Purpose, Title
§ 803. Authority For the Nation to Sell
§ 804. Definitions
§ 805. Administration of Chapter
§ 806. Tax Commission Rules and Regulations
§ 807. The Chickamauga Nation Cigarette and Tobacco Products Wholesale Enterprise
§ 808 The Chickamauga Nation Cigarette and Tobacco Products Retail Enterprise
§ 809. Tax on Cigarettes
§ 810. Tax on Tobacco Products
§ 811. Tax in Lieu of Other Taxes
§ 812. Tax on Ultimate Consumer
§ 813. Tax Stamp
§ 814. Retail License; Eligibility; Licensee Duties
§ 815. Chartered Community Priority; Profits
§ 816. Application; Investigation
§ 817. License as Privilege; Criteria for Decision on Application
§ 818. Contents of Retail License; Posting; Privilege; Expiration; Fees
§ 819. Denial of license
§ 820. Renewal; Suspension or Revocation; Penalty
§ 821. Expiration of Licenses
§ 822. Renewal of Suspended Licenses
§ 823. Vending Machine Permits
§ 824. Search Warrants
§ 825. Examination of Retailer’s Premises
§ 826. Prohibited Acts
§ 827. Unlawful Sales Solicitation or Advertising; Exceptions
§ 828. Possession or Disposal of Cigarettes and Tobacco Products in Manner Other than Prescribed Law Unlawful
§ 829. Minors; Unlawful Purchases, Sales or Deliveries; Misrepresentation; Notice
§ 830. Minors; Supply of Cigarettes and Tobacco Products; Misrepresentation
§ 831. Exclusions from Taxation
§ 832. Exemption for Religious and Ceremonial Use
§ 833. Unlawful Cigarette and Tobacco Products; Seizure; Forfeiture
§ 834. Seizure and Forfeiture of Cigarette and Tobacco Products and Conveyance
§ 835. Disposal of Forfeited Cigarettes and Tobacco Products; Report
§ 836. Inspection of Carrier’s Records
§ 837. Unlawful for Carrier to Refuse Inspection of Records
§ 838. Description of Offense
§ 839. Sufficiency of Evidence
§ 840. Proof of Violation
§ 841. Inferences of Fact From Evidence Found
§ 842. Transfer, Sale, and Possession of Cigarettes and Tobacco Products When Unlawful
§ 843. Penalty for Sale of Cigarettes and Tobacco Products Without License
§ 844. Officer or Agent of Corporation Deemed a Party to Offense
§ 845. Occupant of Premises Deemed Party to Offense
§ 846. Premises Where Cigarettes and Tobacco Products Illegally Sold Public Nuisance
§ 847. Penalty for Violating Chapter; Revocation of License
§ 849. Appeal of Tax Commissioner Denial of Application for Sales Vendor’s License or Retail Tobacco License
§ 850. Investigations and Inspections
§ 851. Administrative Enforcement Proceedings
§ 852. Judicial Review of Commissioner’s Decision
§ 853. Civil Action by Tax Commissioner
§ 854. Service of notices and other documents
§ 855. Other remedies
§ 856. Finality of Commission Decision or Court Action
§ 857. Settlements of Taxes Due
§ 858. Substitute Returns Prepared by Commission
§ 859. Forgery of Stamps
§ 860. Offenses
§ 861. General Penalties
§ 862. Referrals for Federal Prosecution
§ 863. Exclusion
§ 864. Cancellation of Leases Upon Exclusion
§ 865. Exempt Property
§ 866. Use of funds
§ 867. Effective date
§ 868. Severability

Chapter 9. Fuel Excise Tax

§ 901. Short Title
§ 902. Purpose
§ 903. Administration and definitions
§ 904. Tax imposed
§ 905. Taxable unit
§ 906. Rate of tax
§ 907. Legal incidence
§ 908. Retailer notice requirement
§ 909. Fuel inventories and payment of tax
§ 910. Exemptions
§ 911. Refunds
§ 912. Licensing
§ 913. Restrictions on fuel importation, distribution, transportation, refining and retailing
§ 914. Procedures for lawful importation and distribution
§ 915. Detention and inspection
§ 916. Filing of returns and payment of tax
§ 917. Record keeping
§ 918. Violations
§ 919. Penalties
§ 920. Disbursements
§ 921. No conflict with Local Governance Act
§ 922. Effective date
§ 923. Severability
§ 924. Repeals

Chapter 10. Alcohol, Liquor, and Beverage Taxation

§ 1001. Short title
§ 1002. Findings
§ 1003. Purpose
§ 1004. Definitions
§ 10201. General Prohibition
§ 10202. Possession for Personal Use
§ 10203. Conformity with State Laws
§ 10301. National Council Approval of Liquor and/or Beer Outlet Locations
§ 10202.  Licensing and Application
§ 10303. Licensing of Liquor and Beer Outlets
§ 10304. Application for Liquor and/or Beer Outlet Licenses
§ 10305. Liquor and/or Beer Outlet Licenses
§ 10306. Other Business by Operator
§ 10307. Revocation of Operator’s license
§ 10308. Discretionary Review
§ 10203. Rules, Regulations and Enforcement
§ 10501. Sales of Alcohol
§ 10401. Sales by Liquor and Beer Wholesalers and Transport of Liquor and Beer Within the Jurisdiction of the Land of The Chickamauga Nation
§ 10402. Sales by Retail Operators
§ 10403. Transportation Within the Jurisdiction of the Lands of The Chickamauga Nation not affected
§ 10501.  Taxes
§ 10502. Excise Tax Imposed Upon Distribution of Liquor and/or Beer and Use of Such Tax
§ 10503. Audits and Inspections
§ 10601. Liability for Bills
§ 10602. The Chickamauga Nation Liability and Credit
§ 10603. Sovereign Immunity
§ 10701. Violations and Penalties
§ 10702. Abatement
§ 10801. Amendment and Construction
§ 10802. Severability
§ 10803. Repealer

Chapter 11. Motor Vehicle and Taxation and Licensing

§ 11001. Short title
§ 11002. Citation
§ 11003. Definitions
§ 11004. Registration Eligibility
§ 11005. Certificate of Title Requirement
§ 11006. Registration Application
§ 11007. Registration Tax
§ 11008. Annual Registration Fee
§ 11009. License Plate
§ 11010. Operation of Motor Vehicle Within the Jurisdiction of The Chickamauga Nation
§ 11011. Sale of Vehicle with The Chickamauga Nation Title to Non-Indian
§ 11012. Recognition of Foreign Titles and Registrations
§ 11013. Penalties
§ 11014. Use of Tax Revenues
§ 11015. Intergovernmental Agreements; Authority
§ 10802. Severability
§ 10803. Repealer

Chapter 12. Digital Asset Assessment and Taxation

§ 1201. Short Title
§ 1202. Definitions
§ 1203. Tax Rate
§ 1204. Payment of Tax
§ 1205. Exception: The Chickamauga Nation
§ 1206. Administration
§ 1207. Effective Dates
§ 1208. Severability
§ 1209. Repealer

Chapter 13. Agricultural Taxation

NOT COMPLETE

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