Title
A LEGISLATIVE ACT AMENDING TITLE 68 CHAPTER 4 OF THE CHEROKEE NATION CODE ANNOTATED - TOBACCO TAX
Body
BE IT ENACTED BY THE CHEROKEE NATION:
Section 1. Title and Codification
This act shall be known as the "Tobacco Tax Act of 2008" and codified as _____________ (Title) ___________ (Section) ______________ of the Cherokee Nation Code Annotated (CNCA).
Section 2. Purpose
The purpose of this Act is to reduce the tax burden on tobacco retailers located more than 20 miles from the Arkansas, Kansas or Missouri Border.
Section 3. Substantive Provisions
The following section of Chapter 4, CNCA Title 68 shall be amended as follows:
ยง 42. Tax on Cigarettes
There is hereby levied upon the sale, use, gift, possession or consumption of cigarettes occurring in Cherokee country a tax of five cents ($0.05) for each package of cigarettes containing twenty-five (25) cigarettes or less. On any individual package containing more than twenty-five (25) cigarettes there is hereby levied an additional tax of five cents ($0.05) for each additional twenty (20) cigarettes or fraction thereof. This tax shall not apply to licensed retailers located more than 20 miles from the Arkansas, Kansas or Missouri state borders until termination or alteration of the currently existing Tobacco Compact with the State of Oklahoma as executed on February 9, 2004.
Section 4. Provision as cumulative
The provisions of this Act shall be cumulative to existing law.
Section 5. Severability
The provisions of this act are severable and if any part of provision hereof shall be held void the decision of the court so holding shall not affect or impair any of the remaining parts or provisions of this act.
Section 6. Emergency Declared
It being immediately necessary for the welfare of the Cherokee Nation, the Council hereby declares that an emergency exists, by reason whereof this Act shall take effect and be in full force after its passage and approval.
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