41A.01.190 Rulemaking Authority
The Tax Commission shall have the authority to prescribe, promulgate, and enforce written rules and regulations not inconsistent with this chapter for its detailed and efficient administration or to interpret or apply any Tribal tax laws as may be necessary to ascertain or compute the tax owing by any taxpayer or for the filing of any reports or returns required by any Tribal tax laws; or as shall be reasonably necessary for the efficient performance of its duties, or as may be required or permitted by law; or rules governing the conduct of hearings before the Tax Commission regarding any matters arising pursuant to this chapter.