Notice of Audit. The State, consistent with State law, shall have the authority to conduct audits of Tribal Members residing within Indian Country and Tribal Entities whose principal place of business is located within Indian Country with respect to taxes that are the subject of this Agreement. Prior to conducting any such audit, the State shall provide the Tribal Member or Tribal Entity with at least 30 days advance written notice. The notice shall include a statement of the business or entity to be audited, the tax(es) involved in the audit, and the taxable period(s) at issue. Audits of Tribal Members who reside outside of Indian Country and Tribal Entities whose principal place of business is located outside of Indian Country shall be conducted in accordance with State law.
Appears in 11 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
