A. The Tax Commission shall keep and maintain accurate, complete, and detailed records that reflect all taxes, penalties, and interest levied, due, and paid, all licenses issued, and each and every official transaction, communication, or action of the Commission.

B. Such records shall be maintained at the offices of the Tax Commission.

C. Such records shall be subject to audit at any time upon the direction of the Osage Nation Congress, and shall be audited not less than once each year by the Tax Commission.

D. Any record of the Tax Commission which relates to the individual business or personal activities of a named particular taxpayer or taxpayers, shall not be open to public inspection and shall be released only to the taxpayer involved, Osage Nation officials who have legitimate official need for such records, or upon order of the Osage Nation Court for good cause shown.

E. Any record of the Tax Commission which does not relate to the individual business or personal activities of a named particular taxpayer or taxpayers, and all decisions or opinions rendered upon an administrative appeal, shall be public records of the Osage Nation and shall be available for public inspection during regular business hours. Copies of such records may be obtained by payment of such copying cost as may be established by rule of the Commission, provided, that names and other identification of any taxpayer appearing in such record shall be rendered unreadable prior to issuance of such copy unless the provisions of subsection (D) of this section would allow release of such information. ONCA 06-10, eff. Sept. 29, 2006; ONCA 09-01, eff. Dec. 11, 2008; ONCA 14-83, eff. Nov. 24, 2014.