Title
A LEGISLATIVE ACT RELATING TO AND APPROVING A CERTAIN COMPACT WITH THE STATE OF OKLAHOMA TO BE KNOWN AS THE "CHEROKEE NATION-STATE OF OKLAHOMA TOBACCO COMPACT ACT OF 2013"
Body
BE IT ENACTED BY THE CHEROKEE NATION:
Section 1. Title and Codification
This Act shall be known as the “Cherokee Nation - State of Oklahoma Tobacco Tax Compact Act of 2013” and codified as _____, Title _____, Section _______of the Cherokee Nation Code Annotated (CNCA).
Section 2. Purpose
The Nation and the State agree to enter into a compact for the mutual benefit of both sovereign governments. In recognition of the sovereign authority of the Cherokee Nation to exercise the powers of self-government and the authority of the State of Oklahoma to act as an independent state, this law authorizes the Principal Chief to approve a compact and to take the necessary action to implement the requirements of its provisions as authorized and approved by the Council of the Cherokee Nation.
Section 3. Approval of Compact; Authority to Execute
The Compact has been negotiated by the Principal Chief and the Governor of the State of Oklahoma, a copy of which is attached hereto and incorporated herein by reference, is hereby approved and becomes effective as agreed to under the terms of the Compact.
Section 4. Tax Rates Relating to Cigarettes and Other Tobacco Products
The tribal tax on cigarettes will be $3.65 per carton for all cigarettes sold from November 1, 2013 through December 31, 2013. The tribal tax on cigarettes will be $1.50 per carton from January 1, 2014 through September 30, 2014. From October 1, 2014 through the end of the Compact Term, the tribal tax on cigarettes will be $0.80 per carton.
A tribal retailer who agrees to forego payment of any rebate until after the Nation receives its payment from the State of Oklahoma and reconciles that payment against the tribal retailer’s actual sales may opt out of the $3.65 per carton tax. A tribal retailer who opts out will pay the $1.5...
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