18.1.4.100 Authority to Issue Exemption from Tax; Tax Exempt Certificates.

(a) The Tax Assessor, upon Tribal Council approval, may issue an exemption from the tribal gross receipts tax, in whole or in part, in extraordinary circumstances when such an exemption is necessary to protect or promote the general welfare, health, safety or interest of the Pueblo or its people; provided that granting such a limited exemption would not otherwise violate federal law.

(b) The Tax Administrator may issue certificates to taxpayers documenting exemptions allowed by this subsection.