Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 10, 2014 |
referred to ways and means delivered to assembly passed senate |
Jun 09, 2014 |
ordered to third reading cal.1211 committee discharged and committed to rules |
May 14, 2014 |
print number 4679a |
May 14, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Apr 18, 2013 |
referred to investigations and government operations |
Senate Bill S4679A
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP, RFM) Senate District
2013-S4679 - Details
- See Assembly Version of this Bill:
- A5393
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S3866
2015-2016: S3286, A5439
2017-2018: S2576, A5337
2019-2020: S2081, A4144
2021-2022: S2591, A4988
2023-2024: A3355
2013-S4679 - Sponsor Memo
BILL NUMBER:S4679 TITLE OF BILL: An act to amend the tax law, the Indian law and the real property tax law, in relation to the definition of "qualified reservation" PURPOSE: To clarify that Indian nations are only exempt from the payment of sales taxes on cigarettes purchased for their own use on reservations where they exercise sovereignty over such lands and that only such lands are exempt from the payment of real property taxes. SUMMARY OF SPECIFIC PROVISIONS: This bill amends subdivision (16) of Section 470 of the Tax Law to eliminate from the definition of a "qualified reservation" lands held by an Indian nation or tribe that are located within the reservation of that nation or tribe within the state and instead provides that the term "qualified reservation" be limited to lands within the state over which an Indian nation lawfully exercises tribal sovereignty or lands over which the Indian nation or tribe exercises governmental power and that are either: held by the nation subject to restrictions by the United States against alienation pursuant to the Seneca Nation (New York) Land Claims Settlement Act (25 U.S.C. 1774 et seq.); or held in trust by the United States for the benefit of such Indian nation. The bill also amends Section 6 of the Indian Law and Section 454 of the Real Property Tax Law by defining "Indian reservation" to be consistent with the definition of "qualified reservation" in Section 470 of the Tax Law.
2013-S4679 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4679 2013-2014 Regular Sessions I N S E N A T E April 18, 2013 ___________ 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, the Indian law and the real property tax law, in relation to the definition of "qualified reservation" THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 16 of section 470 of the tax law, as added by section 1 of part K of chapter 61 of the laws of 2005, is amended to read as follows: 16. "Qualified reservation." (a) Lands [held by an Indian nation or tribe that is located within the reservation of that nation or tribe in the state] WITHIN THE STATE OVER WHICH AN INDIAN NATION OR TRIBE LAWFULLY EXERCISES TRIBAL SOVEREIGNTY; (b) Lands within the state over which an Indian nation or tribe exer- cises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation PURSUANT TO THE SENECA NATION (NEW YORK) LAND CLAIM SETTLE- MENT ACT (25 USC 1774 ET SEQ.), or (ii) held in trust by the United States for the benefit of such Indian nation or tribe PURSUANT TO THE INDIAN REORGANIZATION ACT (25 USC 461 ET SEQ.); (c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or (d) Any land that falls within paragraph (a) or (b) of this subdivi- sion, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation. S 2. Section 6 of the Indian law is amended to read as follows: S 6. Exemption of reservation lands from taxation. 1. No taxes shall be assessed, for any purpose whatever, upon any Indian reservation in EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01567-01-3
co-Sponsors
(D) Senate District
(R, C, IP, RFM) Senate District
2013-S4679A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A5393
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S3866
2015-2016: S3286, A5439
2017-2018: S2576, A5337
2019-2020: S2081, A4144
2021-2022: S2591, A4988
2023-2024: A3355
2013-S4679A (ACTIVE) - Sponsor Memo
BILL NUMBER:S4679A TITLE OF BILL: An act to amend the tax law, the Indian law and the real property tax law, in relation to the definition of "qualified reserva- tion" PURPOSE: To clarify that Indian nations are only exempt from the payment of sales taxes on cigarettes purchased for their own use on reservations where they exercise sovereignty over such lands and that only such lands are exempt from the payment of real property taxes and specify that the Cayuga Indian Nation does not meet these qualifications. SUMMARY OF SPECIFIC PROVISIONS: This bill amends subdivision (16) of Section 470 of the Tax Law to make clear that the definition of a "qual- ified reservation" does not include The Cayuga Indian Nation The bill also amends Section 6 of the Indian Law and Section 454 of the Real Property Tax Law by defining "Indian reservation" to be consistent with the definition of "qualified reservation" in Section 470 of the Tax Law. JUSTIFICATION: In 2010, the New York Court of Appeals issued its deci- sion in CAYUGA INDIAN NATION OF NEW YORK V. CAYUGA COUNTY wherein it reaffirmed the Appellate Division 4th Department's 2009 ruling that the Cayuga Nation did not have to collect the sales tax on cigarettes sold to non-Indian consumers at two stores located on their aboriginal land. Specifically, the Court ruled that despite the fact that the Cayuga Nation has no present reservation in the state, the properties involved
2013-S4679A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4679--A 2013-2014 Regular Sessions I N S E N A T E April 18, 2013 ___________ Introduced by Sens. NOZZOLIO, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, the Indian law and the real property tax law, in relation to the definition of "qualified reservation" THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 16 of section 470 of the tax law, as added by section 1 of part K of chapter 61 of the laws of 2005, is amended to read as follows: 16. "Qualified reservation." (a) Lands held by an Indian nation or tribe that is located within the reservation of that nation or tribe in the state; (b) Lands within the state over which an Indian nation or tribe exer- cises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation, or (ii) held in trust by the United States for the benefit of such Indian nation or tribe; (c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or (d) Any land that falls within paragraph (a) or (b) of this subdivi- sion, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation[.]; OR (E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B), (C), AND (D) OF THIS SUBDIVISION, LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01567-02-4
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