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

A. Assess, collect, and issue receipts for such taxes as are imposed by-laws of the Osage Nation and to bring actions on behalf of the Osage Nation in any court of competent jurisdiction for the collection of Nation taxes, penalties and interest, and the enforcement of the Osage Nation tax laws. All such actions shall be styled: The Osage Nation ex rel. Osage Nation Tax Commission vs. ____;

B. 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 Osage Nation tax laws;

C. 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, papers, vouchers, accounts, documents, or other financial records or statements of any taxpayer, upon reasonable notice, during normal business hours, or at any other time agreed to by said taxpayer, or at any time pursuant to a search warrant signed by a Judge of the Osage Nation Court;

D. 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 Osage Nation tax laws;

E. Exercise all other authority delegated or conferred upon it by law, or as may be reasonably necessary in the administration or enforcement of any Osage Nation tax laws;

F. Compromise and settle claims by the Tax Commission for the recovery of taxes, penalties, and interest due to the Osage Nation, provided, however, that any such compromise or settlement shall be approved by the Tax Commission only when, in its judgment, such action is in the best interests of the Osage Nation;

G. Issue orders, and authorize employees of the Commission to issue orders, to all licensees hereunder to effect the intents and purposes hereof, which shall have the force and effect of law. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.