306. POWERS OF THE TAX COMMISSION.

The Tribal Tax Commission shall have the following powers:

1. To promulgate and enforce rules and regulations consistent with this Code as provided in Section 305.
2. To determine, levy, and collect all taxes authorized by this Code.
   
3. To employ and consult with such advisors regarding the setting of tax rates for all taxes authorized by this Code, and regarding the amendment of this Code.
   
4. To make recommendations to the Tribal Council regarding the setting of tax rates for all taxes authorized by this Code, and regarding the amendment of this Code.
   
5. To hear and rule upon a petition by any taxpayer for redetermination of any taxes levied pursuant to this Code, as provided in Section 401; but the Tax Commission shall have no power to alter tax rates established by the Tribal Council pursuant to this Code or to declare any portion of this Code void for any reason.
6. To publish and make available to the public standard forms, and to require by regulation the filing of any forms or reports necessary implementation of this Code.
   
7. To administer oath, conduct hearings, and, by subpoena, to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts, documents, and financial statements of any taxpayer or any other person relating to the enforcement of this Code.
8. To make, or cause to be made, by its agents or employees, an examination or investigation of the place of business, equipment facilities, tangible personal property, and the books, records, papers, vouchers, accounts, documents, and financial statements of any taxpayer, during normal business hours, or at any other time agreed by the taxpayer, or at any time whatsoever pursuant to a search warrant issued by the Tribal Court.
9. To examine, under oath, either orally or in writing, any taxpayer or agent, officer, or employee of any taxpayer, or any other witness with respect to any matter related to this Code.
10. To enter into and to renew tax collection and enforcement agreements with the State of South Dakota, provided, that any such agreement shall have an effective date no less than thirty days after its approval by the Commission unless the Tribal Council by resolution approves an earlier effective date, and provided further, that during the period between approval by the Commission and the effective date, such agreement may by resolution be vetoed by the Tribal Council, in which case the agreement shall have no effect.
11. To delegate to an individual member of the Commission, to an individual member of the Tribal Council or to the Revenue Director or other members of the Commission staff or tribal staff, such of its functions as may be necessary to administer this Code efficiently, provided that the Commission may not delegate its powers to promulgate rules and regulation, to hear and rule upon petitions for redetermination of taxes, or to enter into tax collection agreements with the State of South Dakota.
12. To adopt by regulation a schedule of fees and changes for services rendered relation to transcripts and the furnishings or certifying of copies of proceedings, files, and records. Such fees and charges shall be credited to miscellaneous receipts of the Commission and deposited in the Tribal Tax Account.
13. To exercise all other authority delegated to or conferred upon it by law, or as may be reasonably necessary in the administration or enforcement of any provisions of this Code.