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