47.02.120 Payment Under Protest

(a) A taxpayer paying any amount required under this Code may pay such amount under protest by filing a Notice of Protest with the Tax Commissioner. A Notice of Protest shall be accompanied by timely payment of the protested tax. A Notice of Protest shall contain: a statement of reasons, a request for a refund of the protested amounts, and a request for a conference with the Tax Commissioner. In the event that the basis for the protest is continuing in nature and the taxpayer desires to protest subsequent payments made during consideration of the pending protest, subsequent Notices of Protest may incorporate the original Notice of Protest by reference, except for the request for refund of protested amounts, which shall be set forth in each Notice of Protest. All such Notices of Protest incorporating an original Notice of Protest shall be resolved simultaneously under the procedures described in this Subsection. The protest conference shall be held within ninety (90) days of the filing of the original Notice of Protest. Should the taxpayer fail to appear on the date appointed for the conference, the protest may, in the absence of a showing of unforeseeable circumstances, be summarily dismissed and the request for refund of the protested amounts shall be denied. Should the protest fail to be resolved during the conference with the CFO, the CFO shall request a hearing before the Tribal Council or an independent board or panel designated by the Tribal Council to be held within ninety (90) days of the conference, at which ti me the taxpayer shall present his reasons and arguments for the protest. Should the taxpayer fail to appear on the date appointed for the hearing before the Tribal Council or the independent board or panel designated by the Tribal Council, the protest may, in the absence of a showing of unforeseeable circumstances be summarily dismissed and the request for refund of the protested amounts denied. The Tribal Council or the independent board or panel designated by the Tribal Council shall render a decision on any protest within thirty (30) days following the date of the hearing.. The rationale supporting a decision regarding a specific protest may be relied upon in deciding other protests filed for identical reasons.

(b) Upon receipt of a Notice of Protest, the Tribal Council or its authorized representative may, in its discretion, direct that the protested payment be placed in escrowed or separately identifiable account.