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A. The Osage Nation Tax Commission is hereby granted authority and jurisdiction to administer this chapter, and the Commission is hereby authorized to promulgate, adopt and enforce all necessary rules and regulations and prepare forms and records to enact and enforce the provisions of this chapter.

B. The Commission shall have the authority in cases of dispute to determine the factory-delivered price of any boat or motor. ONCA 11-49, eff. Apr. 7, 2011.