Oklahoma § 68-346.1 - Tribal-State agreements — Supplemental terms

§ 68-346.1. Tribal-State agreements — Supplemental terms

A. The Legislature finds that:

1. As codified in Section 1221 of Title 74 of the Oklahoma

Statutes, Oklahoma’s standing policy is to work in a spirit of

cooperation with all federally recognized Indian tribes in

furtherance of federal policy for the benefit of both the State of

Oklahoma and Tribal governments;

Oklahoma Statutes - Title 68. Revenue and Taxation

2. Oklahoma has benefited from its implementation of this

policy through, among other things, the formation and entry of

intergovernmental agreements or compacts with Tribal nations on a

variety of subjects; and

3. As authorized by Section 346 of Title 68 of the Oklahoma

Statutes, Oklahoma entered numerous compacts with Tribal nations

relating to taxation of tobacco product sales, which agreements have

benefited all parties by reducing intergovernmental disputes,

increasing Oklahoma tax revenues, and providing a stable environment

for Tribal and non-Tribal economic activity.

B. Consistent with the Legislature’s intent declared in

subsection B of Section 346 of Title 68 of the Oklahoma Statutes,

the State of Oklahoma offers the following supplemental term to any

Tribe that is party to a State-Tribal tobacco products sales tax

compact entered pursuant to Section 346 of Title 68 of the Oklahoma

Statutes or otherwise which was in effect on January 1, 2023, but is

set to expire prior to December 31, 2024:

SUPPLEMENTAL TERM TO

TOBACCO PRODUCTS EXCISE TAX COMPACT

Between the [NAME OF TRIBE]

and the STATE OF OKLAHOMA

The tobacco products excise tax compact between the [NAME

OF TRIBE] and the STATE OF OKLAHOMA is hereby affirmed and

shall be deemed in effect until December 31, 2024, and

restored, and any action to unilaterally terminate the compact

prior to that date shall be null and void.

C. Further and also consistent with such intent, the State of

Oklahoma offers the following restoration of and supplemental term

to any Tribe that is party to a State-Tribal tobacco products excise

tax compact entered pursuant to Section 346 of Title 68 of the

Oklahoma Statutes or otherwise and which was in effect as of January

1, 2019, but which expired prior to the effective date of this act:

RESTORATION OF AND SUPPLEMENTAL TERM TO

TOBACCO PRODUCTS EXCISE TAX COMPACT TERM

Between the [NAME OF TRIBE]

and the STATE OF OKLAHOMA

Notwithstanding its expiration prior to the effective date

of this act, the tobacco products excise tax compact between

the [NAME OF TRIBE] and the STATE OF OKLAHOMA in effect on

January 1, 2019, is hereby affirmed and restored to effect as

of July 1, 2023, and shall remain in effect until December 31,

2024, and any action to unilaterally terminate the compact

prior to that date shall be null and void.

D. Tribal acceptance of an offer codified in either subsection

B or C of this section shall be indicated by letter from the Tribal

party’s governing body or official reciting the terms set forth

Oklahoma Statutes - Title 68. Revenue and Taxation

above and delivered to the Oklahoma Tax Commission.

shall then be filed with the Secretary of State.

Added by Laws 2023, 1st Ex. Sess., c. 52, § 1.

Such letter