§ 471-e. Taxes imposed on qualified reservations. 1. Indian tax\nexemption coupon system. (a) Notwithstanding any provision of this\narticle to the contrary qualified Indians may purchase cigarettes for\nsuch qualified Indians' own use or consumption exempt from cigarette tax\non their nations' or tribes' qualified reservations. However, such\nqualified Indians purchasing cigarettes off their reservations or on\nanother nation's or tribe's reservation, and non-Indians making\ncigarette purchases on an Indian reservation shall not be exempt from\npaying the cigarette tax when purchasing cigarettes within this state.\nAccordingly, all cigarettes sold on an Indian reservation to non-members\nof the nation or tribe or to non-Indians shall be taxed, and evidence of\nsuch tax will be by means of an affixed cigarette tax stamp.\n (b) In order to ensure an adequate quantity of cigarettes on Indian\nreservations which may be purchased by qualified Indians exempt from the\ncigarette tax, the recognized governing body of an Indian nation or\ntribe may annually elect to participate in the Indian tax exemption\ncoupon system for that year. If the recognized governing body of an\nIndian nation or tribe elects within the time specified by the\ndepartment to participate in the Indian tax exemption coupon system for\nthat year, the department shall provide the Indian nation or tribe with\nIndian tax exemption coupons as set forth in this section. If the\nrecognized governing body of an Indian nation or tribe does not elect to\nparticipate in the Indian tax exemption coupon system for that year or\ndoes not make this election for that year within the time specified by\nthe department, no Indian tax exemption coupons will be provided to that\nIndian nation or tribe for that year. Instead, for that year, the prior\napproval system set forth in paragraph (b) of subdivision five of\nsection four hundred seventy-one of this article shall be used. When the\nrecognized governing body of an Indian nation or tribe elects to use the\nIndian tax exemption coupon system for a year, an Indian nation or tribe\nand a reservation cigarette seller shall be able to present such Indian\ntax exemption coupons to a wholesale dealer licensed pursuant to this\narticle in order to purchase stamped cigarettes exempt from the\nimposition of the cigarette tax. Qualified Indians may purchase\ncigarettes from a reservation cigarette seller exempt from the cigarette\ntax even though such cigarettes will have an affixed cigarette tax\nstamp.\n 2. Indian tax exemption coupons. (a) If the recognized governing body\nof an Indian nation or tribe timely elects to participate in the Indian\ntax exemption coupon system for that year, Indian tax exemption coupons\nshall be provided to the recognized governing body of such Indian nation\nor tribe to ensure that such Indian nation or tribe can obtain\ncigarettes upon which the tax will not be collected that are for the use\nor consumption by the nation or tribe or by the members of such nation\nor tribe. The Indian tax exemption coupons shall be provided to such\nIndian nations or tribes on a quarterly basis for each of the four\nquarters beginning with the first day of December, March, June, and\nSeptember of that year. It is intended that the Indian nations or tribes\nwill retain the amount of Indian tax exemption coupons they will need\neach quarter to purchase cigarettes for official nation or tribal use,\nand will distribute the remaining Indian tax exemption coupons to\nreservation cigarette sellers on such nations' or tribes' qualified\nreservations. Only Indian nations or tribes or reservation cigarette\nsellers on their qualified reservations may redeem such Indian tax\nexemption coupons pursuant to this section.\n (b) The amount of Indian tax exemption coupons to be given to the\nrecognized governing body of each Indian nation or tribe shall be based\nupon the probable demand of the qualified Indians on such nation's or\n
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