16-1-105. ADMINISTRATION OF CHAPTER.

Because of the close interrelationship between the Tribe’s inherent sovereign powers to regulate the conduct of business on the Reservation and the Tribe’s inherent sovereign powers to collect taxes from persons engaged in business on the Reservation, the Tribal Revenue Department is hereby delegated the responsibility to administer the provisions of this Chapter. The Tribal Revenue Department is hereby delegated all powers which are specifically provided for in this Chapter, or impliedly necessary to implement its provisions, subject to Council review of any action taken by virtue of such delegated powers.