States, American Indian Nations, and Intergovernmental Politics: Sovereignty, Conflict, and the Uncertainty of Taxes by Anne F Boxberger Flaherty

Author:Anne F Boxberger Flaherty [Flaherty, Anne F Boxberger]
Language: eng
Format: epub
Tags: Ethnic Studies, Intergovernmental Organizations, Native American Studies, American, Social Science, Political Science, General
ISBN: 9781317214045
Google: b3o4DwAAQBAJ
Goodreads: 36871917
Publisher: Routledge
Published: 2017-10-04T00:00:00+00:00

Legislate

Legislation is a common state action to seek to establish authority over cigarette tax collections. This is also the mechanism used to change any details of the tax scheme, such as the rate of the tax, the use of revenue generated, or the various components of regulation, such as requirements related to stamps. A challenge with legislation is that it is one-sided; state legislation requires state action only and has no requirements for tribal involvement or assent. State legislation can be hard to categorize in one way, however, as there is a great deal of variation on what the state is specifying through tax law. State laws might support Native sovereignty and detail support for compact arrangements, or recognize the Native nation’s ability to impose its own taxes, such as in the Nevada tax code. In other examples, however, state legislation codifies the unilateral assertion of authority or tax schemes over Native sales, such as the 1988 New York legislation that laid out provisions for the distribution of cigarettes for tribal members without their involvement or consent. Native nations also often have their own legislation which can assert taxes as well.3

State legislation can be quite variable. It is helpful to consider the different types of provisions that are commonly laid out. These provisions can be specified in either or both compacts or legislation.

Download

Copyright Disclaimer:
This site does not store any files on its server. We only index and link to content provided by other sites. Please contact the content providers to delete copyright contents if any and email us, we'll remove relevant links or contents immediately.