(a) Within 45 days from the end of each calendar month, each extractor of uranium shall provide
reports to the tax commission showing the number of pounds of U308 produced and the amount
of tax due.
(b) Taxes shall be remitted with the report.
Section 26-19 Tax Refunds
26-19.01 Claim for Refund.
(a) No refund shall be allowed unless a claim is filed with the tax commission within 2 years from
the date of payment.
(b) Each claim shall be in writing and shall state the specific grounds upon which the claim is
founded.
26-19.03 Commission Decision.
(a) The tax commission shall act upon such claim within 90 days.
(b) If the tax commission decides in favor of the claimant, the commission shall return or grant
credit for that amount with 12% simple interest.
(c) If the tax commission disallows the claim, the commission shall give written notice of such
disallowance.
26-21 Late Payment Penalties and Interest
26-21.01 Penalty for Late Payment.
(a) If payment of any tax due is not received by the required due date, the commission shall assess
a penalty of 25% of the tax due and owing.
(b) The tax commission may waive all or part of the penalty for good cause shown.
26-21.03 Interest for Late Payment.
(a) The tax commission shall also collect interest for late payments in the amount of either 12% per
annum or the prime rate at Old National Bank in Spokane plus 2%, whichever is greater.
(b) The interest rate shall fluctuate accordingly during the period of delinquency.
Section 26-23 Effective Date of This Code
26-23.01 Effective Date.
(a) The effective date of this Taxation Code shall be 90 days from the date of enactment by the
Spokane Tribal Council.
(b) This Chapter shall have prospective effect only, but the tax commission shall assess and collect
all taxes from the effective date of this Code.
Section 26-25 Enforcement
26-25.01 Enforcement.
(a) In the event a person fails to pay a tax when due, an action for taxes owed may be brought by
the tax commission in Tribal Court for the Spokane Tribe of Indians or any other Court of
competent jurisdiction.
(b) The Tribal Court is empowered to grant a judgment for any tax due and unpaid, together with
interest and late payments as set forth in Section 26-11 of this Code.
26-25.03 Additional Penalties. In addition to granting a judgment, the Tribal Court may also impose 1 or
more of the following remedies:
(a) A civil penalty of up to $500 per day.
(b) Exclusion from the Spokane Reservation in conformity with Chapter 21 of this Code.
(c) Revocation of any business license issued in accordance with 26-7.04.
(d) Attorney's fees and costs.
26-25.05 Execution. The Spokane Tax Commission may execute any judgment obtained from any Court of
competent jurisdiction using any of the usual execution methods including the following:
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Revised Spokane Law & Order Code, 5/14/2013