305. RULES OF THE TAX COMMISSION.

1. The Commission shall promulgate and enforce such written rules and regulations as are necessary to carry out the orderly performance of its duties, including but not limited to rules and regulations relating to:
   1. Internal operational procedures of the Commission and its staff;
   2. Interpretation and application of this Code as may be necessary to ascertain or compute the tax owed by any taxpayer;
   3. The filing of any reports or returns required by, or necessary to implement, this Code; and
   4. The conduct of inspections, investigations, hearings, enforcement actions, and other authorized activities of the Commission.
2. Such rules shall provide for a hearing for all interested persons prior to a recommendation by the Commission to interested persons prior to a recommendation by the Commission to the Tribal Council that a tax be established or a tax rate be adjusted, unless the Commission determines that a fiscal emergency exists. Such rules shall provide for reasonable notice to interested persons of the hearing and their right to present oral or written testimony.
3. No rule or regulation of the Tax Commission shall be of any force or effect until and unless copies of the rules or regulation has been filed for record in the office of the Secretary of the Tribe and in the office of the Clerk of the Tribal Court. The copies shall bear the signature of at least two Commission members, certifying that the rule or regulation was duly adopted by the Commission pursuant to this Code.
4. The Tribal Court shall take judicial notice of rules and regulation of the Tax Commission promulgated pursuant to this Code.