Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-10 - Calculation of probable demand for noncompacting federally recognized Indian tribes or nations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Purpose
				of rule:
The purpose of this rule is to provide the procedure necessary
				for the implementation of calculation of probable demand for Native American
				tax free stamps for each noncompacting tribe or nation resident in Oklahoma for
				cigarettes and other tobacco products, pursuant to 68 O.S. § 349.1.,
				effective January 1, 2010.
(b)
Calculation of probable demand:
Probable demand shall be
				calculated in conformity with the requirements of 68 O.S. § 349.1.
(c)
Service of preliminary
				calculation of probable demand upon affected noncompacting tribes and
				nations:
Not less than seventy-five (75) calendar days prior to the
				first calendar day of each calendar year, the preliminary calculation of
				probable demand for cigarette and other tobacco products shall be served upon
				the governing authorities or other designated agent of each and every
				noncompacting tribe and nation, together with a copy of this Section. Service
				shall be deemed complete upon the date of placing said preliminary calculation
				in the first class mail, postage prepaid, addressed to the governing
				authorities or other designated agent of each and every noncompacting tribe or
				nation.
(d)
Service of
				objections/dispute of preliminary calculation of probable demand by affected
				noncompacting tribes and nations:
Within thirty (30) calendar days from
				the date of service of the preliminary calculation of probable demand, affected
				noncompacting tribes and nations may serve upon the Office of the General
				Counsel, Oklahoma Tax Commission, any objections/dispute of the preliminary
				calculation of probable demand, together with any verifiable information in its
				possession regarding such probable demand, including, but not limited to, a
				verifiable record of previous sales to tribal members or other statistical
				evidence. Service shall be deemed complete upon placing of objections/dispute
				of the preliminary calculation of probable demand, together with supporting
				verifiable evidence in the first class mail, postage prepaid, addressed to the
				Office of the General Counsel, Oklahoma Tax Commission.
(e)
Failure to file objection/dispute
				of preliminary calculation of probable demand.
If, within thirty (30)
				calendar days from the date of service of the preliminary calculation of
				probable demand upon an affected tribe or nation, that tribe or nation has
				failed to file its objection/dispute to the preliminary calculation served upon
				it, that preliminary calculation shall become the final calculation, final and
				nonappealable.
(f)
Final
				calculation of probable demand.
If an affected tribe or nation timely
				files its objection/dispute to the preliminary calculation of probable demand
				for that affected tribe or nation and furnishes supporting verifiable
				information pursuant to (d) of this Section, said objection/dispute, together
				with supporting verifiable evidence shall be considered, and a final
				calculation of probable demand issued and served within fifteen (15) calendar
				days from the date of service of said objection/dispute. Service shall be
				deemed complete upon the date of placing said preliminary calculation in the
				first class mail, postage prepaid, addressed to the governing authorities or
				other designated agent of each and every noncompacting tribe or nation.
(g)
Timely filing of
				objections/dispute of final calculation of probable demand.
If, within
				fifteen (15) calendar days from the date of service of the final calculation of
				probable demand upon an affected tribe or nation, that tribe or nation has
				timely filed its objection/dispute to the final calculation served upon it, the
				matter of the final calculation of probable demand shall proceed as a protested
				matter, pursuant to the provisions of the
OAC
710:1-5-21 through
OAC
710:1-5-49.
(h)
Final calculation of probable
				demand to be used while any timely protest and appeal of the final calculation
				of probable demand is pending.
If an affected tribe or nation files a
				timely objection/dispute to the final calculation served on it, cigarettes and
				other tobacco products may be obtained, on a monthly basis, with entitlement
				based upon 1/12th of the final calculated probable demand for cigarettes and
				other tobacco products. Provided, however, at the option of the affected tribe
				or nation, it may obtain cigarettes and other tobacco products each month,
				based upon 1/12th of the final calculated probable demand, plus not more than
				an additional twenty five percent (25%) of 1/12th of the final calculated
				probable demand for cigarettes and other tobacco products. In the event an
				affected tribe or nation elects to obtain such an additional amount of untaxed
				cigarettes and other tobacco products, entitlement to request those additional
				amounts shall cease when the total of cigarettes and other tobacco products
				obtained in a calendar year equals the final calculation of probable demand for
				that calendar year.
(i)
Final
				determinations of the final calculated probable demand appealable pursuant to
				68 O.S. § 225.
Final orders of the Oklahoma Tax Commission pursuant
				to 68 O.S. § 349.1 and this Section shall be appealable to the Oklahoma
				Supreme Court, as a matter of right, pursuant to 68 O.S. §225.
Added at 27 Ok Reg 646,
				  eff 1-11-10 (emergency); Added at 27 Ok Reg 2350, eff
				  7-11-10