303. RECUSAL OF TAX MEMBERS.

1. For purposes of this Section, “immediate family” means brother, sister, son, daughter, mother, father, husband, wife, step-brother, step-sister, half brother, half sister, or brother, sister, son, daughter, mother or father by adoption.
2. No member of the Tax Commission shall participate in any action or decision by the Commission directly involving his own tax liability, or the tax liability of a member of his immediate family, or the tax liability of any person, business or other entity of which he or a member of his immediate family is an employee, or in which he or a member of his immediate family has substantial ownership interest, or with which he or a member of his immediate family has a substantial contractual relationship.
3. Nothing in this Section shall preclude a Commission member from participating in any action or decision by the Commission which:
   1. Generally affects a class of taxpayers, regardless of whether the Commission member or a member of this immediate family is a member of the affected class;
   2. Affects the Rosebud Sioux Tribe, a tribal enterprise, or a person or entity in a contractual relationship with the Tribe or a tribal enterprise, regardless of whether the Commission member is also a member of the Tribe.
4. A member of the Tax Commission may voluntarily recuse himself and decline to participate in any action or decision by the Commission when the members, in his own discretion, believes:
   1. That he cannot act fairly or without biases; or
   2. That there would be an appearance that he could not act fairly or without bias.