An Act
ENROLLED SENATE
BILL NO. 26x By: Thompson (Roger), Hall, and
Boren of the Senate
and
Wallace and Martinez of the
House
An Act relating to Tribal-State agreements; affirming
and offering supplemental compact term to preclude
the expiration or termination of any compact entered
pursuant to 68 O.S. Section 346 and in effect as of
January 1, 2023, until December 31, 2024, at the
earliest; enacting law to offer the restoration of
any compact entered into pursuant to 68 O.S. Section
346 and in effect as of January 1, 2019, but which
expired without renewal pursuant to its own terms
thereafter and to preclude the expiration or
termination thereof until December 31, 2024, at the
earliest; providing for codification; and providing
for severability.
SUBJECT: Tribal-State agreements
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 346.1 of Title 68, unless there
is created a duplicatio n in numbering, reads as follows:
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 India n tribes in
ENR. S. B. NO. 26x Page 2
furtherance of federal policy for the benefit of both the State of
Oklahoma and Tribal governments;
2. Oklahoma has benefited from its implementation of thi s
policy through, among other things, the formation and entry of
intergovernmental agre ements 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 com pacts 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 provid ing 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 Statu tes,
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 STA TE 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
ENR. S. B. NO. 26x Page 3
Oklahoma Statutes or otherwise and which was in ef fect 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 OKLAHO MA
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 OKLA HOMA 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
above and delivered to the Oklahoma Tax Commission . Such letter
shall then be filed with the Secretary of State.
SECTION 2. The provisions of this act are severable and if any
part or provision shall be held void the decision of the co urt so
holding shall not affect or impair any of the remaining pa rts or
provisions of this act.
ENR. S. B. NO. 26x Page 4
Passed the Senate the 24th day of May, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the 26th day of May, 2023.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this _______ _____________
day of _________________ __, 20_______, at _______ o'clock _____ __ M.
By: _______________________________ __
Approved by the Governor of the State of Oklahoma this _____ ____
day of _________________ __, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this _______ ___
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _______________________________ __