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§ 346.1. Tribal-State agreements--Supplemental terms

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: October 30, 2023

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 3b. Sale of Cigarettes at Tribally Owned or Licensed Stores
Effective: October 30, 2023
68 Okl.St.Ann. § 346.1
§ 346.1. Tribal-State agreements--Supplemental terms
Currentness
A. The Legislature finds that:
1. As codified in Section 1221 of Title 74 of the Oklahoma Statutes, Oklahoma's standing policy is to work in a spirit of cooperation with all federally recognized Indian tribes in furtherance of federal policy for the benefit of both the State of Oklahoma and Tribal governments;
2. Oklahoma has benefited from its implementation of this policy through, among other things, the formation and entry of intergovernmental agreements or compacts with Tribal nations on a variety of subjects; and
3. As authorized by Section 346 of Title 68 of the Oklahoma Statutes, Oklahoma entered numerous compacts with Tribal nations relating to taxation of tobacco product sales, which agreements have benefited all parties by reducing intergovernmental disputes, increasing Oklahoma tax revenues, and providing a stable environment for Tribal and non-Tribal economic activity.
B. Consistent with the Legislature's intent declared in subsection B of Section 346 of Title 68 of the Oklahoma Statutes, the State of Oklahoma offers the following supplemental term to any Tribe that is party to a State-Tribal tobacco products sales tax compact entered pursuant to Section 346 of Title 68 of the Oklahoma Statutes or otherwise which was in effect on January 1, 2023, but is set to expire prior to December 31, 2024:
SUPPLEMENTAL TERM TO
TOBACCO PRODUCTS EXCISE TAX COMPACT
Between the [NAME OF TRIBE]
and the STATE OF OKLAHOMA
The tobacco products excise tax compact between the [NAME OF TRIBE] and the STATE OF OKLAHOMA is hereby affirmed and shall be deemed in effect until December 31, 2024, and restored, and any action to unilaterally terminate the compact prior to that date shall be null and void.
C. Further and also consistent with such intent, the State of Oklahoma offers the following restoration of and supplemental term to any Tribe that is party to a State-Tribal tobacco products excise tax compact entered pursuant to Section 346 of Title 68 of the Oklahoma Statutes or otherwise and which was in effect as of January 1, 2019, but which expired prior to the effective date of this act:1
RESTORATION OF AND SUPPLEMENTAL TERM TO
TOBACCO PRODUCTS EXCISE TAX COMPACT TERM
Between the [NAME OF TRIBE]
and the STATE OF OKLAHOMA
Notwithstanding its expiration prior to the effective date of this act, the tobacco products excise tax compact between the [NAME OF TRIBE] and the STATE OF OKLAHOMA in effect on January 1, 2019, is hereby affirmed and restored to effect as of July 1, 2023, and shall remain in effect until December 31, 2024, and any action to unilaterally terminate the compact prior to that date shall be null and void.
D. Tribal acceptance of an offer codified in either subsection B or C of this section shall be indicated by letter from the Tribal party's governing body or official reciting the terms set forth above and delivered to the Oklahoma Tax Commission. Such letter shall then be filed with the Secretary of State.

Credits

Laws 2023, 1st Ex.Sess., c. 52, § 1.

Footnotes

1
O.S.L. 2023, 1st Ex.Sess., c. 52, eff. Oct. 30, 2023.
68 Okl. St. Ann. § 346.1, OK ST T. 68 § 346.1
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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