§ 77-2602.06 — Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized

Nebraska § 77-2602.06

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

(1) The Governor or his or her designated representative
may negotiate and execute an agreement with the governing body of any federally
recognized Indian tribe within the State of Nebraska concerning the collection
and dissemination of any cigarette tax or other tobacco product tax under
this section and sections 77-2602.05 and 77-2603.01 or escrow collected pursuant
to section 69-2703 , on sales of cigarettes, roll-your-own, or smokeless tobacco
made or sold on a federally recognized Indian tribe's Indian country. The
agreement shall specify:
(a) Its duration;
(b) Its purpose;
(c) Provisions
for administering, collecting, and enforcing the agreement and for the mutual
waiver of sovereign immunity objections with respect to such provisions;
(d) Remittance
of taxes and escrow collected;
(e) The division of the proceeds of the
tax and escrow between the parties;
(f) The method to be employed in accomplishing
the partial or complete termination of the agreement;
(g) A dispute resolution
procedure;
(h) Adequate reporting and auditing provisions; and
(i) Any other
necessary and proper matters.
(2) The agreement shall require tribal
taxes to be imposed equally on all cigarettes and other tobacco products regardless
of manufacturer or brand.
(3) The agreement shall require that all packages of cigarettes
bear either a stamp under section 77-2603 or a tribal stamp under section 77-2603.01 .
(4) The agreement may provide for the sale of cigarettes not included
in the directory under section 69-2706 , but only if the agreement requires
that such cigarettes bear the tribal stamp under section 77-2603.01 and only
if the agreement includes provisions to account for escrow deposits on such
cigarettes in amounts equal to and in a manner consistent with the deposits
required of manufacturers under section 69-2703 or otherwise requires payment
of escrow by the manufacturers in accordance with section 69-2703 and pursuant
to section 69-2708.01 .
(5) An Indian tribe entering into an agreement under this section
shall agree not to license or otherwise authorize an individual tribal member
or other person or entity to sell cigarettes, roll-your-own, or smokeless
tobacco in violation of the terms of the agreement.
(6) The state may, in the
best interests of the state, enter into any future agreement, compact, or
treaty with any Indian tribe that is consistent with sections 77-2602.05 , 77-2602.06 , and 77-2603.01 .

Legislative History

Source: Laws 2011, LB590, § 23.