§ 1-114. Tax stamps and licenses.
A. The Tax Commission shall, where necessary, provide for the form, size, color, and identifying characteristics of all licenses, permits, tax stamps, tags, receipts, or other documents or things evidencing receipt of any license or payment of any tax or fee administered by the Tax Commission or otherwise showing compliance with the tax laws of the Osage Nation. This section shall not apply to the Native American Compact stamp defined in Section 2-101(H) of this Title.
B. Such stamps, or licenses shall contain at least the following information:
1. The words “Osage Nation.”
2. The words “Osage Nation Tax Commission.”
3. The monetary amount for which the tax or license was issued.
4. Wording which indicates the type of tax imposed.
5. If the instrument is a license, permit, or receipt, wording indicating the type of license, permit, or receipt, its effective dates, and the name and address the taxpayer to whom issued.
C. The Tax Commission shall provide for the manufacture, delivery, storage, and safeguarding of such stamps, licenses, permits, tags, receipts, or other documents and shall safeguard such instruments against theft and counterfeiting.
D. When the Tax Commission deems it necessary to do so, it may allow the use of metering devices in lieu of paper stamps under such rules and regulations as it shall prescribe.
E. The Tax Commission may exchange new stamps for damaged, out of date, or other unusable stamps under such rules and regulations as the Tax Commission shall prescribe.
F. The Tax Commission is authorized to waive any requirements contained herein in cases involving taxation covered by an inter-governmental compact heretofore or hereafter approved by the Osage Nation Congress, and to substitute alternate reasonable requirements designed to ensure accountability in a manner with the compact.
G. In the event the Tax Commission office is unable to provide the necessary number of stamps due to a shortage, the Tax Commission reserves the right to use its discretion to control the sale of unstamped cigarettes; and if such sales are to be allowed, the wholesaler must report to the Tax Commission the number and to whom unstamped cigarettes were sold. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.