HR 2726
107th Congress
House
Native Americans
Administrative fees
Administrative remedies
Civil actions and liability
Collection of accounts
Commerce
Department of the Interior
Energy
Excise tax
Federal-Indian relations
Finance and Financial Sector
Fines (Penalties)
Gasoline tax
Government Operations and Politics
Governmental investigations
Injunctions
Intergovernmental tax relations
Judicial review of administrative acts
Law
Legal fees
Tribal-State Tax Fairness Act of 2001
Introduced: August 2, 2001
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 10, 2001
Executive Comment Requested from Interior.
Aug 2, 2001
Introduced in House
Aug 2, 2001
Referred to the House Committee on Resources.
Plain-English summary
Tribal-State Tax Fairness Act of 2001 - Directs the Secretary of the Interior, within 60 days after receiving a petition from the government of a State within which a tribal retail enterprise is located alleging the non-collection, non-remittance, or both, of a covered State tax (a tax imposed on the purchase of tobacco products or motor fuel) by such enterprise: (1) to determine whether the enterprise is properly collecting and remitting such State tax; and (2) if it is not, to notify and direct the tribal enterprise to collect such tax and remit it to the Secretary on a monthly basis. Provides for the determination of the amount to be so remitted (which differs depending on the existence or absence of a tribal-State agreement).Requires the Secretary to return remitted amounts to the State within 30 days.
Provides for the mediation of disputes between tribes and States under tribal-State agreements, with enforcement provisions. Provides for judicial review of determinations made by the Secretary.
What's happening now
Executive Comment Requested from Interior.
Committees of jurisdiction
1