senate Bill S3993

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Mar 11, 2011 referred to investigations and government operations

S3993 - Bill Details

See Assembly Version of this Bill:
A6481
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §471, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S8316, A11535

S3993 - Bill Texts

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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.

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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.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3993

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             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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