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

                                  1906

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 9, 2009
                               ___________

Introduced  by  Sen.  KLEIN  -- 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 providing for the sharing of
  tax revenues from both excise and sales  and  compensating  use  taxes
  with  Indian  tribal councils having jurisdiction over Indian reserva-
  tions from sales of cigarettes occurring on such Indian  reservations;
  and to amend the state finance law, in relation to establishing a fund
  for the management of certain tax revenues

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The opening paragraph of section 482  of  the  tax  law  is
designated  subdivision  1 and two new subdivisions 2 and 3 are added to
read as follows:
  2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
WITH RESPECT TO  TAXES,  FEES,  INTEREST,  AND  PENALTIES  COLLECTED  OR
RECEIVED  BY  THE COMMISSIONER ARISING FROM SALES ON INDIAN RESERVATIONS
LOCATED WITHIN THE TERRITORIAL JURISDICTION OF THE STATE  OF  NEW  YORK,
ONE-HALF  OF  SUCH  COLLECTIONS SHALL BE PAID BY THE COMMISSIONER TO THE
INDIAN RESERVATION TOBACCO TAX  REVENUE  FUND  ESTABLISHED  PURSUANT  TO
SECTION NINETY-TWO-FF OF THE STATE FINANCE LAW FOR PAYMENT TO THE TRIBAL
COUNCIL  OR  OTHER  LEGALLY  CONSTITUTED TRIBAL BODY HAVING JURISDICTION
OVER SUCH RESERVATION AND ONE-HALF OF SUCH COLLECTIONS SHALL BE RETAINED
BY THE COMMISSIONER FOR DEPOSIT AND DISPOSITION AS PROVIDED IN  SUBDIVI-
SION ONE OF THIS SECTION.
  3.  THE  COMMISSIONER  IS HEREBY AUTHORIZED TO ENTER INTO NEGOTIATIONS
AND CONCLUDE AGREEMENTS WITH TRIBAL COUNCILS OR OTHER TRIBAL BODIES  AND
TO  PROMULGATE  RULES  AND REGULATIONS AND TAKE ANY AND ALL OTHER PROPER
MEASURES TO CARRY OUT THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION.
  S 2. The state finance law is amended by adding a new section 92-ff to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01088-01-9
              

S. 1906                             2

  S 92-FF. INDIAN RESERVATION TOBACCO TAX  REVENUE  FUND.  1.  THERE  IS
HEREBY  ESTABLISHED  IN  THE  JOINT  CUSTODY  OF THE COMPTROLLER AND THE
COMMISSIONER OF TAXATION AND FINANCE A SPECIAL REVENUE FUND, TO BE KNOWN
AS THE "INDIAN RESERVATION TOBACCO TAX REVENUE FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL MONIES RECEIVED BY THE STATE FROM
SALES OF TOBACCO  ON  INDIAN  RESERVATIONS  PURSUANT  TO  SECTIONS  FOUR
HUNDRED  EIGHTY-TWO AND ELEVEN HUNDRED THREE OF THE TAX LAW. MONIES FROM
SUCH FUND SHALL BE REMITTED TO TRIBAL COUNCILS OR OTHER LEGALLY  CONSTI-
TUTED  TRIBAL  BODIES PURSUANT TO AGREEMENTS THEREFOR MADE BY SUCH COUN-
CILS OR BODIES WITH THE COMMISSIONER OF TAXATION AND FINANCE PURSUANT TO
SUCH SECTIONS.
  3.  ALL PAYMENTS FROM THIS FUND SHALL BE MADE UPON AUDIT  AND  WARRANT
OF THE STATE COMPTROLLER.
  S 3. This act shall take effect on the one hundred twentieth day after
it  shall  have become a law; provided that the commissioner of taxation
and finance and the state comptroller are authorized to  promulgate  any
and  all  rules and regulations and take any other measures necessary to
implement this act on its effective date on or before such date.