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It defines key terms such as “Code,” “Commission,” “Person,” “Fraud,” “Month,” “Received,” “Return,” and “Taxes,” with detailed coverage for fraud behavior, filing timing, and document requirements. The statute also outlines administrative processes for assessment, waivers, nondiscrimination, recordkeeping, interest, penalties, collections, refunds, appeals, and confidentiality, culminating in effective dates and repeals.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/uniform-tax-administration-statute-statutory-rules/304499/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/uniform-tax-administration-statute-statutory-rules/304499.png","ImageObject",442,249,{"name":88,"@type":89},"Guten tag","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Uniform Tax Administration Statute?","Question",{"text":108,"@type":109},"It provides statutory rules applicable to all taxes imposed by the Navajo Nation.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who administers Navajo taxes under this statute?",{"text":113,"@type":109},"The Navajo Tax Commission administers and may delegate administration, while the Office of the Navajo Tax Commission handles day-to-day administration responsibilities.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the statute define “Fraud” for tax purposes?",{"text":117,"@type":109},"It covers willfully making false returns or statements, electronically filing knowing the information is not true and correct, or acting with intent to evade or defeat tax payment or collection by removing, concealing, releasing, or aiding such actions involving property subject to levy.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304499,1790118890,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},687212321768,"https://ap-avatar.wpscdn.com/avatar/a0010bdbe886d2fe77?x-image-process=image/resize,m_fixed,w_180,h_180&k=1789897067658708522","UNIFORM TAX ADMINISTRATION STATUTE  \nTable of Contents  \nTable of Section Numbers and Titles Page  \n101. SHORT TITLE……………………………………………………………2  \n102. PURPOSE………………………………………………………………….2  \n103. ADMINISTRATION…………………………………………………….. 2  \n104. DEFINITIONS……………………………………………………………2  \n105. ASSESSMENT OF TAX…………………………………………………3  \n106. WAIVER OF TAXES…………………………………………………… 4  \n107. NONDISCRIMINATION………………………………………………...3  \n108. DESIGNATION………………………………………………………….. 4  \n109. EXTENSION OF TIME………………………………………………….4  \n110. RECORDKEEPING………………………………………………………4  \n111. INTEREST IMPOSED………………………………………………….. 4  \n112. PENALTIES FOR FAILURE TO FILE………………………………... 4  \n113. PENALTIES FOR FAILURE TO PAY…………………………………5  \n114. PENALTIES FOR ATTEMPT TO EVADE OR DEFEAT TAX…… 5  \n115. CHARGES FOR ADMINISTRATIVE COSTS………………………...5  \n116. FAILURE TO COMPLY WITH CODE……………………………….. 5  \n117. INTERFERENCE WITH ADMINISTRATION………………………6  \n118. COLLECTION POWERS……………………………………………….. 6  \n119. SECURITY FOR PAYMENT…………………………………………... 6  \n120. LIEN FOR TAXES…………………………………………………….… 6  \n121. PRIORITY OF LIEN……………………………………………….……. 7  \n122. FORECLOSURE OF LIEN………………………………………………7  \n123. APPLICATION OF PROCEEDS……………………………………….. 8  \n124. RELEASE OF LIEN………………………………………………………8  \n125. INTERFERENCE WITH FORECLOSURE……………………………8  \n126. TRANSFER OF BUSINESS……………………………………………... 8  \n127. MUTUAL ASSISTANCE AGREEMENTS……………………………. 9  \n128. PROHIBITION OF SUITS………………………………………………9  \n129. STATUTE OF LIMITATIONS…………………………………………9  \n130. PROCEDURE FOR REFUNDS…………………………………………9  \n131. PROCEDURE FOR APPEAL……………………………………………10  \n132. ABATEMENT AUTHORITY…………………………………………... 10  \n133. CLOSING AGREEMENTS……………………………………………... 10  \n134. CONFIDENTIALITY RULES………………………………………….. 11  \n135. NOTICE…………………………………………………………………... 12  \n136. INVESTIGATIVE AUTHORITY……………………………………… 12  \n137. OATHS AND AFFIRMATIONS…………………………………….….. 12  \n138. RECEIPTS; DISBURSEMENTS……………………………………..… 12  \n139. SEVERABILITY………………………………………………………..…12  \n140. EFFECTIVE DATES………………………………………………….… 13  \n141. REPEALS……………………………………………………………….… 13  \n101. SHORT TITLE.  \nThis chapter shall be known as Chapter One of the Navajo Tax Code, the Uniform Tax Administration Statute.  \n102. PURPOSE.  \nThe purpose of this chapter is to provide statutory rules applicable to all of the taxes imposed by the Navajo Nation.  \n103. ADMINISTRATION.  \n(a) The Navajo Tax Commission is empowered to administer, and delegate the administration of, all Navajo taxes and, to that end, shall be empowered to adopt substantive and procedural rules and regulations, orders implementing its decisions and rulings, and instructions such as may be necessary to the proper and efficient administration of these laws.  \n(b) The Office of the Navajo Tax Commission shall have day-to-day responsibility for the administration of the Navajo Tax Code, and shall have all powers consistent with its plan of operation.  \n104. DEFINITIONS.  \nSubject to additional definitions (if any) contained in the subsequent sections of this chapter orin subsequent chapters:  \n(a) \"Code\" means the Navajo Tax Code, which includes this chapter and any tax statute enacted by the Navajo Nation Council.  \n(b) \"Control\" means the right or any kind of ability to direct the performance or activity of another, whether legally enforceable or not, and however such right may be exercisable or exercised.  \n(c) \"Commission\" means the Navajo Tax Commission.  \n(d)“Fraud\" occurs when any person:  \n(1) willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe to be true and correct as to every matter;  \n(2) files any return electronically, knowing that the information in the return is not true and correct as to every material matter; or  \n(3) with intent to evade or defeat the payment or collection of any tax, or knowing that the probable consequences of the person's act will be to","cbCaipx9YPaJo7k6","https://ap.wps.com/l/cbCaipx9YPaJo7k6","pdf",104981,13,"English","# Table of Section Numbers and Titles\n## 101. Short Title - 141. Effective Dates","[{\"question\":\"What is the purpose of the Uniform Tax Administration Statute?\",\"answer\":\"It provides statutory rules applicable to all taxes imposed by the Navajo Nation.\"},{\"question\":\"Who administers Navajo taxes under this statute?\",\"answer\":\"The Navajo Tax Commission administers and may delegate administration, while the Office of the Navajo Tax Commission handles day-to-day administration responsibilities.\"},{\"question\":\"How does the statute define “Fraud” for tax purposes?\",\"answer\":\"It covers willfully making false returns or statements, electronically filing knowing the information is not true and correct, or acting with intent to evade or defeat tax payment or collection by removing, concealing, releasing, or aiding such actions involving property subject to levy.\"}]","Uniform Tax Administration Statute - Statutory Rules | PDF",1789814194]