Bill S3993-2011

Eliminates the validity of agreements between the state and Indian tribes as part of a stipulation in federal court

Eliminates the validity of agreements between the state and Indian tribes or nations as part of a stipulation and order approved by a federal court, with regard to preempting state tax law pertaining to the taxation of cigarettes sold to Indian nations or tribes.

Details

Actions

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

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.


Text

STATE OF NEW YORK ________________________________________________________________________ 3993 2011-2012 Regular Sessions IN 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.

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