New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 

S08316 Summary:

S08316 Actions:

S08316 Floor Votes:

S08316 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8316
 
                    IN SENATE
 
                                      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    § 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