18.1.2.110 Taxpayer Responsibilities for registration, designation of agent, required records.

(a) Before engaging in any transaction or activity subject to a tax under this Act, a taxpayer shall register with the Tax Office on such forms and in the manner as determined by the Tax Administrator, including payment of fees, if any. If a taxpayer fails to register as required by this section, the Tax Administrator may assess a civil penalty under Section 1.26 in addition to any tax due.

(b) Each taxpayer shall designate, in writing to the Tax Office, an agent who shall represent and legally bind the taxpayer with respect to all obligations under this Act. The designation shall list the name, mailing and email address, and telephone and fax numbers of the agent. An updated designation shall be filed within thirty (30) days of a change in circumstances. The Tax Administrator may require such other information as deemed necessary for the proper and efficient administration of the tribal taxes.

(c) Each taxpayer shall keep full and true records of all taxable activities within Pueblo lands. Such records shall be maintained for a period of not less than three (3) years from each taxable transaction, receipt or tax payment.

(d) The Tax Administrator may require a taxpayer to file an informational return even if no tax is due.