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A. The Tax Commission shall have the authority to prescribe, promulgate, and enforce written rules and regulations not inconsistent with this Act to provide for its internal operational procedures, or to interpret or apply any Osage Nation tax laws as may be necessary to ascertain or compute the tax owed by any taxpayer, or for the filing of any reports or returns required by any Osage Nation tax laws, or as shall be reasonably necessary for the efficient performance of its duties, or as may be required or permitted by law.

B. The Tax Commission shall have the authority by rule to adopt and promulgate a schedule of fees and charges for services rendered relating to:

1. The production, copying, and certification of transcripts and of any records of the Tax Commission.

2. The production, copying, and certification of transcripts for appeal and other services and the furnishing of copies of proceedings, files, and records of the Tax Commission.

3. The issuance of licenses or permits where such are required by the rules of the Tax Commission for the administration of this Act and no specific charge therefore is levied by this Act.

4. The issuance of any duplicate license, fee, stamp, or other evidence of payment of taxes or fees to replace an original which has been lost, stolen, mutilated, or destroyed and a duplicate is to be issued therefor, and no charge or fee for such duplicate is set out in this Act.

5. The provision of miscellaneous services to the public such as, but not limited to, notary public, and similar services.

In all cases, such fees and charges shall be reasonable and shall not exceed an amount reasonably necessary to compensate the Tax Commission for providing such services. All such fees and charges shall be paid by the party requesting such services and shall be credited to the appropriate account or line item of the Revenue Tax Account.

C. No rule or regulation of the Tax Commission shall be of any force or effect until and unless which bears the official seal of the Tax Commission, shall have been filed of record in the office of the Secretary to the Osage Nation.

D. The Osage Nation Court shall take judicial notice of all rules of the Tax Commission promulgated pursuant to this Title. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.