S3993-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 11, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3993-2011 Memo

BILL NUMBER:S3993

TITLE OF BILL:

An act
to amend the tax law, in relation to tax agreements with Indian nations
or tribes

PURPOSE:

This bill is a Chapter amendment to S.8285 and A.11515 of 2010 to
eliminate the validity of tax agreements between the state and Indian
tribes which are not approved by the legislature

SUMMARY OF PROVISIONS:

Section 1 of the bill would eliminate the validity of agreements
between the state and Indian tribes as part of a stipulation in
federal court, to override the provisions of Tax Law � 471(6)as
amended in legislative bill numbers S.8285 and A.11515 of 2010.

Section 2 of the bill would provide for the effective date.

STATEMENT IN SUPPORT AND BUDGET IMPLICATIONS:

This chapter amendment would eliminate the validity of agreements
between the state and Indian tribes as part of a stipulation in
federal court as a means of overriding the provisions of Tax Law
� 471(6) governing the sale and distribution of cigarettes on a nation
or tribe's qualified reservation. This chapter is necessary to affirm
that any agreement between Indian nations or tribes and the State
must be approved by the legislature.

EFFECTIVE DATE:

Immediately.

S3993-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         3993
 2011-2012 Regular Sessions
 I N  SENATE
 March 11, 2011
 
 Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern
 ment Operations
 

AN ACT to amend the tax law, in relation to tax agreements  with  Indian
 nations or tribes
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. Subdivision 6 of section 471 of the tax law,  as  added  by
 section  4  of  part D of chapter 134 of the laws of 2010, is amended to
 read as follows:

 6. Tax agreements with Indian nations or tribes.  If an Indian  nation
 or  tribe  enters  into an agreement with the state, and the legislature
 [approves] SHALL APPROVE such agreement [or if an Indian nation or tribe
 enters into an agreement with the state that is part  of  a  stipulation
 and order approved by a federal court of competent jurisdiction] regard
 ing  the  sale and distribution of cigarettes on the nation's or tribe's
 qualified reservation, the terms of such agreement shall take precedence
 over the provisions of this article and exempt sales to  non-members  of
 the  tribe  or  nation and non-Indians by such nation from such taxes to
 the extent that such taxes are specifically referred to  in  the  agree
 ment,  and  the  sale  or distribution, including transportation, of any
 cigarettes to the nation's or tribe's qualified reservation shall be  in
 accordance with the provisions of such agreement.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09523-02-1

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