Bill Text: NY S08316 | 2009-2010 | General Assembly | Introduced

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Bill Title: Chapter amends S. 8285 and A. 11515, to eliminate 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Vetoed) 2010-07-21 - VETOED MEMO.6714 [S08316 Detail]

Download: New_York-2009-S08316-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8316
                                   I N  S E N A T E
                                     June 22, 2010
                                      ___________
       Introduced  by  Sen.  KLEIN  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Rules
       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:
    1    Section 1. Subdivision 6 of section 471 of the tax law,  as  added  by
    2  section  4  of  part D of chapter 134 of the laws of 2010, is amended to
    3  read as follows:
    4    6. Tax agreements with Indian nations or tribes.  If an Indian  nation
    5  or  tribe  enters  into  an agreement with the state and the legislature
    6  approves such agreement [or if an Indian nation or tribe enters into  an
    7  agreement  with  the  state  that  is  part  of  a stipulation and order
    8  approved by a federal court of  competent  jurisdiction]  regarding  the
    9  sale and distribution of cigarettes on the nation's or tribe's qualified
   10  reservation,  the terms of such agreement shall take precedence over the
   11  provisions of this article and exempt sales to non-members of the  tribe
   12  or  nation  and non-Indians by such nation from such taxes to the extent
   13  that such taxes are specifically referred to in the agreement,  and  the
   14  sale or distribution, including transportation, of any cigarettes to the
   15  nation's  or  tribe's  qualified reservation shall be in accordance with
   16  the provisions of such agreement.
   17    S 2. This act shall take effect on the  same  date  and  in  the  same
   18  manner as part D of chapter 134 of the laws of 2010, takes effect.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD17859-02-0