Sec. 401. Exclusions regarding Indian Tribes and Tribal matters
516 words·~2 min read·
/bill/114/s/1129/is/section-401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Nothing in this Act or the amendments made by this Act shall be construed to amend, modify, or otherwise affect— any agreements, compacts, or other intergovernmental arrangements between any State or local government and any government of an Indian tribe relating to the collection of taxes on tobacco products sold in Indian country; any State laws that authorize or otherwise pertain to any such intergovernmental arrangements or create special rules or procedures for the collection of State, local, or tribal taxes on tobacco products sold in Indian country; any limitations under Federal or State law, including Federal common law and treaties, on State, local, and tribal tax and regulatory authority with respect to the sale, use, or distribution of tobacco products or processed tobacco by or to Indian tribes, tribal members, tribal enterprises, or in Indian country; any Federal law, including Federal common law and treaties, regarding State jurisdiction, or lack thereof, over any Indian tribe, tribal member, tribal enterprise, Indian reservations, or other land held by the United States in trust for one or more Indian tribes; or any State or local government authority to bring enforcement actions against persons located in Indian country.
Nothing in this Act or the amendments made by this Act (other than the amendments relating to section 6103 of the Internal Revenue Code of 1986) shall be construed to inhibit or otherwise affect any coordinated law enforcement effort by one or more States or other jurisdictions, including Indian tribes, through interstate compact or otherwise, that— provides for the administration of tobacco product laws or laws pertaining to interstate sales or other sales of tobacco products or processed tobacco; provides for the seizure of tobacco products, processed tobacco, or other property related to a violation of such laws; or establishes cooperative programs for the administration of such laws.
Nothing in this Act or the amendments made by this Act shall be construed to authorize, deputize, or commission States or local governments as instrumentalities of the United States. Nothing in this Act or the amendments made by this Act shall prohibit, limit, or restrict enforcement by the Attorney General of the United States of this Act or an amendment made by this Act within Indian country. Any ambiguity between the language of this section or its application and any other provision of this Act shall be resolved in favor of this section.
In this section— the term Indian country has the meaning given that term in section 1151 of title 18, United States Code; the term tribal enterprise means any business enterprise, regardless of whether incorporated or unincorporated under Federal or tribal law, of an Indian tribe or group of Indian tribes; the term Indian reservation has the meaning given that term in section 168(j)(6) of the Internal Revenue Code of 1986; the term Indian tribe has the meaning given that term in section 4(e) of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 450b(e) ); and the terms tobacco products and processed tobacco have the meanings given such terms by section 5702 of the Internal Revenue Code of 1986.
Connectionstraces to 1
Traces to 1 document
U.S. Code
Citation graph
cites case law
Sec. 401
Exclusions regarding Indian Tribes and Tribal matters
Cites 1Cited by 0 across 0 sources