An Act
LEGISLATIVE ACT 3-92
Title
ACT RELATING TO THE PRINCIPAL CHIEF APPROVING A CHEROKEE NATION/STATE TOBACCO COMPACT; TO AMEND THE TAX CODE BE IT ENACTED BY THE CHEROKEE NATION:
Body
CHAPTER 5
CHEROKEE NATION/STATE TOBACCO TAX COMPACT ACT
Section 21-5-1. Title
21-5-1 Title
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This Act shall be known as the "Cherokee Nation/State Tobacco Tax Compact Act".
Section 21-5-2. Purpose ;1-5-2 Purpose
The State and the Nation 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 sovereign authority of the State of Oklahoma to act as an independent sovereign state, this law authorizes the Principal Chief to approve a compact and to take the necessary action to implement the requirements of its provisions when it is authorized and approved by the State Legislature and the Governor of Oklahoma.
Section 21-5-3. Legislative History 21-5-3 Legislative History
(a) Section 7, Article V. of the Constitution provides authority for the Tribal Council to establish laws which it shall deem necessary and proper for the good of the Nation.
(b) Section 21-2-12 of the Revenue and Taxation Act of the Cherokee Nation provides authority for the Principal Chief to negotiate a compact with the State of Oklahoma.
Section 21-5-4. Policy Statement 21-5-4 Policy Statement
(a) The Constitution of the Cherokee Nation affirms that Cherokee law will not conflict with the law of the United States of America.
(b) The United States Supreme Court has decided in Oklahoma Tax Commission v Citizen Band Potawatomi Indian Tribe of Oklahoma that tribes have a right to sell tobacco products to members without application of state taxes and that states have a right to collect state taxes on tobacco products sold to non-members.
(c) While the Supreme Court's decision remains the law of the land, it is to the mutual benefit for the Cherokee Nation and the State of Ok...
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