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hÀpÈ xÐ /ÓÔ2ÔÔ3  Ô€Ó/%` ` ¸ hÀpÈ xÐ /ÓÓ ¨ý ÓÓ ° Ó*88 ÿÿ(_15Ó  ÓÓ,"¸ ¸ hÀpÈ xÐ ,ÓÔ2ÔÔ3  Ô€Ó,"¸ ¸ hÀpÈ xÐ ,ÓÓ  Ó*55 ÿÿ(_14Ó ` ÓÓ) hÀpÈ xÐ )ÓÔ2ÔÔ3  Ô€Ó) hÀpÈ xÐ )ÓÓ ` Ó*22 ÿÿ(_13Ó ¸ ÓÓ&hhÀpÈ xÐ &ÓÔ2ÔÔ3  Ô€Ó&hhÀpÈ xÐ &ÓÓ ¸ Ó*// ÿÿ(_12Ó  ÓÓ#ÀÀpÈ xÐ #ÓÔ2ÔÔ3  Ô€Ó#ÀÀpÈ xÐ #ÓÓ  Ó*,, ÿÿ(_11Ó h ÓÓ pÈ xÐ ÓÔ2ÔÔ3  Ô€Ó pÈ xÐ ÓÓ h Ó*)) ÿÿ(_10Ó À ÓÓppÈ xÐ ÓÔ2ÔÔ3  Ô€ÓppÈ xÐ ÓÓ À Ó(&& ÿÿ&_9Ó  ÓÓÈÈ xÐ ÓÔ2ÔÔ3  Ô€ÓÈÈ xÐ ÓÓ  Ó(AA ÿÿ&_8Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÔ2ÔÔ3  ÔÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ  Ó(GG ÿÿ&_7Ó ¨ý ÓÓ ° ÓÓ/%` ` ¸ hÀpÈ xÐ /ÓÔ2ÔÔ3  ÔÓ/%` ` ¸ hÀpÈ xÐ /ÓÓ ¨ý ÓÓ ° Ó(88 ÿÿ&_6Ó  ÓÓ,"¸ ¸ hÀpÈ xÐ ,ÓÔ2ÔÔ3  ÔÓ,"¸ ¸ hÀpÈ xÐ ,ÓÓ  Ó(55 ÿÿ&_5Ó ` ÓÓ) hÀpÈ xÐ )ÓÔ2ÔÔ3  ÔÓ) hÀpÈ xÐ )ÓÓ ` Ó(22 ÿÿ&_4Ó ¸ ÓÓ&hhÀpÈ xÐ &ÓÔ2ÔÔ3  ÔÓ&hhÀpÈ xÐ &ÓÓ ¸ Ó(// ÿÿ&_3Ó  ÓÓ#ÀÀpÈ xÐ #ÓÔ2ÔÔ3  ÔÓ#ÀÀpÈ xÐ #ÓÓ  Ó(,, ÿÿ&_2Ó h ÓÓ pÈ xÐ ÓÔ2ÔÔ3  ÔÓ pÈ xÐ ÓÓ h Ó()) ÿÿ&_1Ó À ÓÓppÈ xÐ ÓÔ2ÔÔ3  ÔÓppÈ xÐ ÓÓ À Ó&&& ÿÿ$_Ó  ÓÓÈÈ xÐ ÓÔ2ÔÔ3  ÔÓÈÈ xÐ ÓÓ  Ó(.(3Ä($¤¤Ý ƒüœ!ÝÔUSUS.,ÔÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó Ñ e Ñ(.3½Þ$§§Ý ƒüœ!ÝÔUSUS.,ÔÝ  Ý dÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÒX°ÒÒX°ÒÓÓÑ8€ÿ`XXdìdÈ8ÑÑ  ÑÓ  ÓÑ€ïhÑÑ€2ïWÑSTATE€OF€NEW€YORKÐ ° ÐÓ°Óà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ ÐÌÒÀXÒÓ  Óà  àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171,€section€284„e€(not€subdivided),Ð è 8  Ðsection€289„f€(not€subdivided),€subdivision€(1)€of€section€301„a,€section€315€(not€subdivided),€section€471„eÐ À  Ð(not€subdivided),€section€475€(not€subdivided),€section€1112€(not€subdivided),€subdivisions€(1),€(8),€(11),€andÐ ˜è  Ð(12)€of€section€1142,€subdivision€(m)€of€section€1210,€and€section€1250€(not€subdivided)€of€the€Tax€Law,€theÐ pÀ ÐExecutive€Deputy€Commissioner€of€Taxation€and€Finance,€being€duly€authorized€to€act€as€First€DeputyÐ H˜ ÐCommissioner€of€Taxation€and€Finance€in€the€vacancy€in€the€Office€of€the€Commissioner€of€Taxation€andÐ  p ÐFinance,€hereby€proposes€to€make€and€adopt€the€following€amendments€to€the€Cigarette€and€Tobacco€ProductsÐ øH ÐTax€Regulations,€as€published€in€Subchapter€I€of€Chapter€I,€to€the€Motor€Fuel€and€Diesel€Motor€Fuel€TaxÐ Ð  ÐRegulations,€as€published€in€Subchapter€A€of€Chapter€III,€to€the€Petroleum€Business€Tax€Regulations,€asÐ ¨ø Ðpublished€in€Subchapter€B€of€Chapter€III,€and€to€the€Sales€and€Use€Tax€Regulations,€as€published€in€SubchapterÐ €Ð ÐA€of€Chapter€IV€of€Title€20€of€the€Official€Compilation€of€Codes,€Rules€and€Regulations€of€the€State€of€NewÐ X ¨ ÐYork.Ð 0"€  Ðà  àSection€1.€€Subdivision€(c)€of€section€74.1€of€such€regulations€is€amended€to€read€as€follows:Ð $X" Ðà  à(c)€In€general€and€as€provided€for€in€this€Title,€no€tax€will€be€imposed€under€article€20€of€the€Tax€LawÐ à%0!$ Ðon€cigarettes€sold:Ð ¸'#& Ðà  à(1)€under€any€circumstances€that€the€State€of€New€York€is€without€power€to€impose€the€tax;Ð )à$( Ðà  à(2)€to€or€by€the€United€States€or€a€voluntary€unincorporated€organization€of€the€United€States€ArmedÐ h+¸&* ÐForces€that€is€operating€a€place€for€the€sale€of€goods€pursuant€to€regulations€promulgated€by€the€appropriateÐ @-(, Ðexecutive€agency€of€the€United€States;Ð d Ðà  à(3)€to€the€State€of€New€York;Ð <Ø Ðà  à(4)€to€out„of„state€purchasers;€[or]Ð  ° Ðà  à(5)€to€the€United€Nationsòò;€or€óóÐ ì ˆ Ðà  à(6)€òòto€Indian€nations€or€tribes,€qualified€Indians€purchasing€cigarettes€on€their€qualified€reservations,Ð Ä ` Ðand€reservation€cigarette€sellers€located€on€qualified€reservations,€under€the€circumstances€set€forth€in€sectionÐ œ8  Ð76.6€of€this€Titleóó.Ð t  ÐSee€Part€76€of€this€Title€for€exemptions€from€tax.€€See€also,€section€74.3€of€this€Part€for€nontaxable€sales€ofÐ Lè  Ðcigarettes€exclusively€to€licensed€agents€by€persons€introducing€cigarettes€into€the€New€York€State€market.Ð $À Ðà  àSection€2.€€Subdivisions€(a)€and€(b)€of€section€74.4€of€such€regulations€are€amended€to€read€as€Ð ü˜ Ðfollows:Ð Ôp Ðà  à(a)€òòA€licensed€cigarette€agent€may€sell€cigarettes€within€this€state€to€a€retail€dealer€or€other€persons€forÐ ¬H Ðpurposes€of€resale,€only€if€such€agent€is€also€a€licensed€wholesale€dealer,€and€at€retail€if€such€agent€is€also€aÐ „  Ðregistered€retail€dealer.óó€€No€licensed€cigarette€agent€shall€sell€cigarettes€in€New€York€State€unless€properÐ \ø Ðcigarette€stamps€have€been€affixed€to€individual€packages€thereof€and€cancelled,€òòóóor€unless€such€cigarettes€areÐ 4 Ð Ðexempt€from€tax€as€provided€for€in€this€Title.€€No€agent€may€sell€cigarettes€to€an€unlicensed€wholesale€dealer,Ð  "¨ Ðor€to€a€wholesale€dealer€whose€license€has€been€cancelled€or€suspended€pursuant€to€section€72.3€of€this€Title.òòóó€Ð ä#€  ЀFurther,€no€agent€may€sell€cigarettes€to€a€retail€dealer€who€has€been€forbidden€to€sell€cigarettes€pursuant€to€thisÐ ¼%X" Ðsection.€€òòNothing€in€this€subdivision€shall€prohibit€an€agent€from€selling€stamped€packages€of€cigarettes€to€anÐ ”'0!$ ÐIndian€nation€or€tribe€or€to€a€reservation€cigarette€seller€on€a€qualified€reservation,€as€such€terms€are€definedÐ l)#& Ðby€section€76.6€of€this€Title,€when€such€packages€of€cigarettes€are€to€be€delivered€or€brought€onto€such€qualifiedÐ D+à$( Ðreservation€for€sale€or€resale.Ð -¸&* Ðóóà  à(b)€A€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€unless€proper€cigarette€tax€stamps€haveÐ d Ðbeen€affixed€to€individual€packages€thereof€and€cancelled,€òòóóor€unless€such€cigarettes€are€exempt€from€tax€asÐ <Ø Ðprovided€for€in€this€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€purposes€of€resale€or€from€vendingÐ  ° Ðmachines€in,€at€or€upon€premises€owned€or€occupied€by€another€person,€unless€such€dealer€has€been€licensedÐ ì ˆ Ðpursuant€to€Part€72€of€this€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€such€purposes€to€an€unlicensedÐ Ä ` Ðwholesale€dealer€or€to€a€wholesale€dealer€whose€license€has€been€cancelled€or€suspended.€€€No€wholesale€dealerÐ œ8  Ðmay€sell€cigarettes€through€vending€machines€unless€such€machines€are€registered€pursuant€to€Part€73€of€thisÐ t  ÐTitle.€€A€wholesale€dealer€may€not€sell€cigarettes€to€a€retail€dealer€who€has€been€forbidden€to€sell€cigarettes€asÐ Lè  Ðprovided€herein.€€òòNothing€in€this€subdivision€shall€prohibit€a€wholesale€dealer€from€selling€stamped€packagesÐ $À Ðof€cigarettes€to€an€Indian€nation€or€tribe€or€to€a€reservation€cigarette€seller€on€a€qualified€reservation,€as€suchÐ ü˜ Ðterms€are€defined€by€section€76.6€of€this€Title,€when€such€packages€of€cigarettes€are€to€be€delivered€or€broughtÐ Ôp Ðonto€such€qualified€reservation€for€sale€or€resale.Ð ¬H Ðà  àóóSection€3.€€Paragraph€(1)€of€subdivision€(a)€of€section€76.1€of€such€regulations€is€amended€to€read€asÐ „  Ðfollows:Ð \ø Ðà  à(a)(1)€The€tax€imposed€on€cigarettes€possessed€in€the€State€for€sale€pursuant€to€section€471€of€the€TaxÐ 4 Ð ÐLaw€is€not€required€to€be€paid€on€cigarettes€sold€under€any€circumstances€that€the€State€is€without€power€toÐ  "¨ Ðimpose€the€tax.€€Further,€such€tax€is€not€required€to€be€paid€on€cigarettes€sold€to€or€by€the€United€States€or€aÐ ä#€  Ðvoluntary€unincorporated€organization€of€the€armed€forces€of€the€United€States€which€operates€a€place€for€theÐ ¼%X" Ðsale€of€goods€pursuant€to€regulations€promulgated€by€the€appropriate€executive€agency€of€the€United€States.€Ð ”'0!$ ÐThe€tax€on€cigarettes€possessed€for€sale€is€not€required€to€be€paid€on€cigarettes€sold€to€the€State€of€New€York,Ð l)#& Ðto€out„of„state€purchasersòò,óó€[or]€to€the€United€Nationsòò,€or€to€Indian€nations€or€tribes,€qualified€Indians€purchasingÐ D+à$( Ðcigarettes€on€their€qualified€reservations,€and€reservation€cigarette€sellers€located€on€qualified€reservations,Ð -¸&* Ðunder€the€circumstances€set€forth€in€section€76.6€of€this€Titleóó.Ð d Ðà  àSection€4.€€Paragraph€(1)€of€subdivision€(b)€of€section€76.1€of€such€regulations€is€amended€to€read€asÐ <Ø Ðfollows:Ð  ° Ðà  à(Ô‡ X¿XXXÔb)(1)€In€general,€exemptions€from€the€cigarette€tax€shall€be€effectuated€by€means€of€a€licensed€cigaretteÐ ì ˆ Ðagent's€sale€of€cigarettes€upon€which€such€tax€has€òòneitheróó€[not]€been€prepaid€by€the€seller€on€behalf€of€theÐ Ä ` Ðultimate€consumer€nor€precollected€as€part€of€the€selling€price€of€such€cigarettes.€Cigarettes€upon€which€the€taxÐ œ8  Ðhas€not€been€prepaid€and€precollected€shall€include€unstamped€packages€of€cigarettes,€òòóóas€well€as€speciallyÐ t  Ðstamped€exempt€packages€if€so€authorized€by€the€Commissioner€of€Taxation€and€Finance.€€Cigarettes€uponÐ Lè  Ðwhich€the€tax€has€been€paid€shall,€only€in€extraordinary€circumstances€or€as€specifically€provided€for€in€òòthis€PartÐ $À Ðandóó€Part€77€of€this€Title,€be€sold€for€exempt€purposes.€Where€the€seller€of€such€cigarettes€or€an€exemptÐ ü˜ Ðpurchaser€can€establish€to€the€satisfaction€of€the€Department€of€Taxation€and€Finance€that€circumstancesÐ Ôp Ðnecessitated€the€sale€or€purchase€of€cigarettes€upon€which€the€tax€had€been€paid€and€that€such€tax€was€borneÐ ¬H Ðby€the€seller€or€exempt€purchaser,€as€the€case€may€be,€the€department€may€refund€the€tax€paid.€€Ô#†Xÿ`XX X¿ƒ#ÔòòóóÔ‡ X¿XXXÿ`ÔNo€interest€shallÐ „  Ðbe€paid€by€the€department€on€any€such€refunds.Ô#†Xÿ`XX X¿¿$#Ôòòò òóóó óÐ \ø Ðà  àSection€5.€€A€new€paragraph€(3)€is€added€to€subdivision€(d)€of€section€76.1€of€such€regulations€to€readÐ 4 Ð Ðas€follows:Ð  "¨ Ðà  à(3)€See€section€76.6€of€this€Title€for€documentation€requirements€for€exempt€sales€of€cigarettes€onÐ ä#€  Ðqualified€reservations.Ð ¼%X" Ðà  àSection€6.€€New€section€76.6ò òó ó€is€added€to€such€regulations€to€read€as€follows:Ð ”'0!$ Ðà  àSec.€76.6€Sales€of€cigarettes€on€qualified€reservations.€(Tax€Law,€Secs.€471,€471-a,€471„e,€and€475)Ð l)#& Ðà  àò òó ó(a)€ð ðGeneral.ðð€€€(1)€Qualified€Indians€(as€defined€in€subdivision€(b)€of€this€section)€may€purchaseÐ D+à$( Ðcigarettes€for€such€qualified€Indiansðð€own€use€or€consumption€exempt€from€cigarette€tax€on€their€nationsðð€orÐ -¸&* ÐÔ_Ôtribesðð€qualified€reservations.€€However,€such€qualified€Indians€purchasing€cigarettes€off€their€reservations€orÐ d Ðon€another€nationððs€or€tribeððs€reservation,€and€non„Indians€making€cigarette€purchases€on€an€Indian€reservationÐ <Ø Ðare€not€exempt€from€paying€the€cigarette€tax€when€purchasing€cigarettes€within€this€state.€€Accordingly,€allÐ  ° Ðcigarettes€sold€on€an€Indian€reservation€to€non„members€of€the€nation€or€tribe€or€to€non„Indians€will€be€taxed,Ð ì ˆ Ðand€evidence€of€such€tax€will€be€by€means€of€an€affixed€cigarette€tax€stamp.€Ð Ä ` Ðà  à(2)€€In€order€to€ensure€an€adequate€quantity€of€cigarettes€on€Indian€reservations€which€may€be€€purchasedÐ œ8  Ðby€qualified€Indians€exempt€from€the€cigarette€tax,€the€Department€of€Taxation€and€Finance€will€provide€IndianÐ t  Ðnations€and€tribes€within€this€state€with€Indian€tax€exemption€coupons€as€set€forth€in€this€section.€€A€reservationÐ Lè  Ðcigarette€seller€will€be€able€to€present€such€Indian€tax€exemption€coupons€to€a€wholesale€dealer€licensed€underÐ $À Ðarticle€20€of€the€Tax€Law€in€order€to€purchase€stamped€cigarettes€exempt€from€the€imposition€of€the€cigaretteÐ ü˜ Ðtax.€€Qualified€Indians€may€purchase€cigarettes€from€a€reservation€cigarette€seller€exempt€from€the€cigarette€taxÐ Ôp Ðeven€though€such€cigarettes€will€have€an€affixed€cigarette€tax€stamp.à 0 àò òó óÐ ¬H Ðà  à(b)€ð ðDefinitions.ððÐ „  Ðà  à(1)€ð ðIndian€nation€or€tribeðð€for€purposes€of€this€Part€means€one€of€the€following€New€York€State€IndianÐ \ø Ðnations€or€tribes:€Cayuga€Indian€Nation€of€New€York,€Oneida€Indian€Nation€of€New€York,€Onondaga€NationÐ 4 Ð Ðof€Indians,€Poospatuck€or€Unkechauge€Nation,€St.€Regis€Mohawk,€Seneca€Nation€of€Indians,€Shinnecock€Tribe,Ð  "¨ ÐTonawanda€Band€of€Senecas€and€Tuscarora€Nation€of€Indians.Ð ä#€  Ðà  à(2)ò òó ó€ð ðQualified€Indianðð€for€purposes€of€this€Part€means€a€person€duly€enrolled€on€the€tribal€rolls€of€oneÐ ¼%X" Ðof€the€Indian€nations€or€tribes.€€In€the€case€of€the€Cayuga€Indian€Nation€of€New€York,€such€term€shall€includeÐ ”'0!$ Ðenrolled€members€of€such€Nation€when€such€enrolled€members€purchase€cigarettes€on€any€Seneca€reservation.Ð l)#& Ðà  à(3)€ð ðQualified€reservationðð€for€purposes€of€this€Part€means€(i)€lands€held€by€an€Indian€nation€or€tribeÐ D+à$( Ðthat€is€located€within€the€reservation€of€that€nation€or€tribe€in€the€State;€(ii)€lands€within€the€State€over€whichÐ -¸&* Ðan€Indian€nation€or€tribe€exercises€governmental€power€and€that€are€either€ð ð(a)ðð€held€by€the€Indian€nation€orÐ d Ðtribe€subject€to€restrictions€by€the€United€States€against€alienation,€or€ð ð(b)ðð€held€in€trust€by€the€United€StatesÐ <Ø Ðfor€the€benefit€of€such€Indian€nation€or€tribe;€or€ð ð(iii)ðð€lands€held€by€the€Shinnecock€Tribe€or€the€PoospatuckÐ  ° Ð(Unkechauge)€Nation€within€their€respective€reservations.€€Any€land€that€falls€within€category€(i)€or€(ii)€andÐ ì ˆ Ðwhich€may€be€sold€and€replaced€with€other€land€in€accordance€with€an€Indian€nationððs€or€tribeððs€land€claimsÐ Ä ` Ðsettlement€agreement€with€the€State€of€New€York€(ð ði.e.,ðð€land€that€enjoys€a€right€of€substitution),€shallÐ œ8  Ðnevertheless€be€deemed€to€be€subject€to€restriction€by€the€United€States€against€alienation.Ð t  Ðà  à(4)€ð ðReservation€ò òó ócigarette€sellerðð€for€purposes€of€this€Part€means€a€seller€of€cigarettes€which€is€an€IndianÐ Lè  Ðnation€or€tribe,€one€or€more€members€of€such€tribe,€or€an€entity€wholly€owned€by€either€or€both,€which€sellsÐ $À Ðcigarettes€within€the€boundaries€of€a€qualified€reservation.€ò òó óÐ ü˜ Ðò òó óà  à(c)€ð ðIndian€tax€exemption€coupons.ððÐ Ôp Ðà  à(1)€Indian€tax€exemption€coupons€shall€be€provided€to€the€€recognized€governing€body€of€each€IndianÐ ¬H Ðnation€or€tribe€to€ensure€that€each€Indian€nation€or€tribe€can€obtain€cigarettes€upon€which€the€tax€will€not€beÐ „  Ðcollected€that€are€for€the€use€or€consumption€by€the€nation€or€tribe€or€by€the€members€of€such€nation€or€tribe.Ð \ø ÐThe€Indian€tax€exemption€coupons€will€be€provided€to€the€ò òó óIndian€nations€or€tribes€on€a€quarterly€basis€for€eachÐ 4 Ð Ðof€the€four€quarters€beginning€with€the€first€day€of€Decemberòòóó,€March,€June,€and€September.€€It€is€anticipatedÐ  "¨ Ðthat€the€Indian€nations€or€tribes€will€retain€the€amount€of€Indian€tax€exemption€coupons€they€will€need€eachÐ ä#€  Ðquarter€to€purchase€cigarettes€for€official€nation€or€tribal€use,€and€will€distribute€the€remaining€Indian€taxÐ ¼%X" Ðexemption€coupons€ò òó óto€reservation€cigarette€sellers€on€such€nationsðð€or€tribesðð€qualified€reservations.ò òó ó€Only€IndianÐ ”'0!$ Ðnations€or€tribes€or€reservation€cigarette€sellers€on€their€qualified€reservations€may€redeem€such€Indian€taxÐ l)#& Ðexemption€coupons€pursuant€to€this€section.ò òó óÐ D+à$( Ðà  àò òó ó(2)€The€amount€of€Indian€tax€exemption€coupons€to€be€given€to€the€recognized€governing€body€of€eachÐ -¸&* ÐIndian€nation€or€tribe€shall€be€based€upon€the€probable€demand€of€theò òó ó€qualified€Indians€on€such€nationððs€orÐ d Ðtribeððs€qualified€reservation€plus€the€amount€needed€for€official€nation€or€tribal€use.Ð <Ø Ðà  à(i)€Probable€demand€shall€be€determined€by€ò òó óreference€to,€among€other€data,€the€United€States€averageÐ  ° Ðcigarette€consumption€per€capita,€as€compiled€for€the€most€recently€completed€calendar€or€fiscal€year,€multipliedÐ ì ˆ Ðby€the€number€of€qualified€Indians€for€each€such€affected€Indian€nation€or€tribe.Ð Ä ` Ðà  à(ii)€In€making€a€determination€of€probable€demand,€the€department€shall€take€into€consideration€anyÐ œ8  Ðevidence€submitted€by€such€recognized€governing€body€relating€to€such€probable€demand€(e.g.,€a€verifiableÐ t  Ðrecord€of€previous€sales€to€qualified€Indians€or€other€statistical€evidence)€and/or€relating€to€the€amount€neededÐ Lè  Ðfor€such€nationððs€or€tribeððs€official€use.Ð $À Ðà  à(3)€Each€Indian€tax€exemption€coupon€shall€consist€of€a€retention€portion€for€a€wholesale€dealerððsÐ ü˜ Ðrecordkeeping€purposes€and€a€redemption€portion€for€a€wholesale€dealerððs€submission€to€the€department€whenÐ Ôp Ðclaiming€a€refund€as€set€forth€in€subdivision€(e)€of€this€section,€and€shall€contain€the€following€information:Ð ¬H Ðà  à(i)€the€identity€of€the€Indian€nation€or€tribe€to€which€it€is€issued;Ð „  Ðà  à(ii)€the€identity€and€the€quantity€of€the€product€for€which€it€is€issued;Ð \ø Ðà  à(iii)€the€date€of€issuance€and€the€date€of€expiration;€andÐ 4 Ð Ðà  à(iv)€any€other€information€as€the€commissioner€may€deem€appropriate.Ð  "¨ Ðà  à(d)€ð ðTax€exempt€purchases.ððÐ ä#€  Ðà  à(1)€An€Indian€nation€or€tribe€may€purchase€cigarettes€for€its€own€official€use€or€consumption€from€aÐ ¼%X" Ðwholesale€dealer€licensed€under€article€20€of€the€Tax€Law€without€payment€of€the€cigarette€tax€to€the€extent€thatÐ ”'0!$ Ðthe€Indian€nation€or€tribe€provides€such€wholesale€dealer€with€Indian€tax€exemption€coupons€entitling€the€IndianÐ l)#& Ðnation€or€tribe€to€purchase€such€quantities€of€cigarettes€as€allowed€for€on€each€Indian€tax€exemption€couponÐ D+à$( Ðwithout€paying€the€cigarette€tax.Ð -¸&* Ðà  à(2)€A€qualified€Indian€may€purchase€cigarettes€for€his€or€her€own€use€or€consumption€without€paymentÐ d Ðof€the€cigarette€tax,€provided€that€the€qualified€Indian€makes€such€purchase€on€his€or€her€qualified€reservation.Ð <Ø Ðà  àò òó ó(3)€A€ò òó óreservation€cigarette€seller€may€purchase€cigarettes€for€resale€without€payment€of€the€cigarette€taxÐ  ° Ðfrom€a€wholesale€dealer€licensed€under€article€20€of€the€Tax€Law:Ð ì ˆ Ðà  à(i)ò òó ó€provided€that€such€reservation€cigarette€seller€brings€such€cigarettes€or€causes€them€to€be€deliveredÐ Ä ` Ðonto€a€qualified€reservation€for€resale€on€such€reservation;Ð œ8  Ðà  à(ii)€to€the€extent€that€such€reservation€cigarette€seller€provides€ò òó ósuch€wholesale€dealer€with€Indian€taxÐ t  Ðexemption€coupons€entitling€the€reservation€cigarette€seller€to€purchase€such€quantities€of€cigarettes€as€allowedÐ Lè  Ðfor€on€each€Indian€tax€exemption€coupon€without€paying€the€cigarette€tax;€andÐ $À Ðà  à(iii)€provided€that€such€cigarettes€are€affixed€with€a€cigarette€tax€stamp.Ð ü˜ Ðà  à(4)€A€wholesale€dealer€shall€not€collect€the€cigarette€tax€from€any€purchaser€to€the€extent€the€purchaserÐ Ôp Ðgives€such€wholesale€dealer€Indian€tax€exemption€coupons€entitling€the€purchaser€to€purchase€such€quantitiesÐ ¬H Ðof€cigarettes€as€allowed€for€on€each€such€Indian€tax€exemption€coupon€without€paying€the€cigarette€tax.Ð „  Ðà  à(e)€ð ðRefunds.ðð€€A€wholesale€dealer€licensed€under€article€20€of€the€Tax€Law€who€has€one€or€more€IndianÐ \ø Ðtax€exemption€coupons€may€file€a€claim€for€refund€as€provided€for€in€Part€77€of€this€Title€with€respect€to€anyÐ 4 Ð Ðcigarette€tax€previously€paid€on€cigarettes€it€sold€without€collecting€the€tax€because€it€accepted€an€Indian€taxÐ  "¨ Ðexemption€coupon€from€its€purchaser€pursuant€to€this€Part.Ð ä#€  Ðà  à(f)ð ðTax€agreements€with€Indian€nations€or€tribes.ðð€€If€an€Indian€nation€or€tribe€enters€into€an€agreementÐ ¼%X" Ðwith€New€York€State€regarding€the€sale€and€distribution€of€cigarettes€on€the€nationððs€or€tribeððs€qualifiedÐ ”'0!$ Ðreservation,€the€terms€of€such€agreement€shall€take€precedence€over€the€provisions€of€this€Part,€and€the€sale€orÐ l)#& Ðdistribution,€including€transportation,€of€any€cigarettes€to€the€nationððs€or€tribeððs€qualified€reservation€shall€beÐ D+à$( Ðin€accordance€with€the€provisions€of€such€agreement.Ð -¸&* Ðà  àSection€7.€€Paragraph€(1)€of€subdivision€(a)€of€section€77.1€of€such€regulation€is€amended€to€read€asÐ d Ðfollows:Ð <Ø Ðà  à(a)(1)€Whenever€any€cigarettes€upon€which€stamps€evidencing€the€payment€of€the€cigarette€tax€haveÐ  ° Ðbeen€placed€on€packages€thereof:Ð ì ˆ Ðà  à(i)€€are€sold€and€shipped€into€another€state€or€other€identified€location€outside€of€New€York€State€forÐ Ä ` Ðsale€or€use€in€such€other€state€or€location;[or]€Ð œ8  Ðà  à(ii)€€are€destroyed;€òòoróóÐ t  Ðà  àòò(iii)€are€sold€to€an€ò òó óIndian€nation€or€tribeò òó ó€or€to€a€reservation€ò òó ócigarette€seller€as€set€forth€in€sectionò òó ó€76.6Ð Lè  Ðò òó óof€this€ò òó óTitle€where€an€Indian€tax€exemption€coupon€is€presented€as€set€forth€in€such€section€76.6;óóÐ $À Ða€dealer,€including€a€licensed€cigarette€agent,€shall€be€entitled€to€a€refund€of€the€actual€amount€of€cigarette€taxÐ ü˜ Ðwhich€was€paid€and€borne€by€the€dealer€with€respect€to€such€cigarettes,€provided€an€application€for€refund€isÐ Ôp Ðtimely€filed.€€Further,€whenever€any€cigarettes€upon€which€stamps€have€been€placed€on€packages€thereof:Ð ¬H Ðà  à[iii]€òò(iv)€óó€become€unfit€for€use€and€consumption;€orÐ „  Ðà  à[iv]€òò(v)€óó€€become€unsalable;Ð \ø Ða€dealer€who€is€a€licensed€agent€shall,€upon€timely€application,€be€entitled€to€such€a€refund.€€Accordingly,€aÐ 4 Ð Ðretail€dealer€and€a€wholesale€dealer€may€be€entitled€to€a€refund€of€the€face€value€of€the€stamps,€including€theÐ  "¨ Ðcity€tax€in€the€case€of€joint€stamps.€€Where€the€dealer€is€a€licensed€cigarette€agent€and€has€purchased€and€affixedÐ ä#€  Ðsaid€stamps,€such€agent€may€be€entitled€to€a€refund€of€the€face€value€of€the€stamps,€less€any€commissionsÐ ¼%X" Ðòò(except€in€the€case€of€€subparagraph€(iii)€of€this€paragraph€where€such€agent€may€be€entitled€to€a€refund€of€theÐ ”'0!$ Ðface€value€of€the€stamps)óó€€allowed€the€agent€pursuant€to€article€20€of€the€Tax€Law€and€the€Administrative€CodeÐ l)#& Ðof€the€City€of€New€Yorkòòóó.€In€the€event€that€an€agent€cannot€establish€the€date€of€purchase€of€such€stamps€forÐ D+à$( Ðpurposes€of€ascertaining€the€applicable€rate€or€rates€of€commission€to€be€used€in€computing€the€net€amount€ofÐ -¸&* Ðrefund€due,€the€rate€or€rates€in€effect€at€the€time€of€such€sale,€destruction€or€determination€of€unsuitability€mayÐ d Ðbe€used,€with€the€prior€consent€of€the€Department€of€Taxation€and€Finance.Ð <Ø Ðà  àSection€8.€€Paragraph€(3)€of€subdivision€(b)€of€section€77.1€of€such€regulations€is€amended€to€read€asÐ  ° Ðfollows:Ð ì ˆ Ðà  à(3)€Any€seller€or€exempt€purchaser€who€makes€an€application€for€a€refund€pursuant€to€this€subdivisionòò,óóÐ Ä ` Ðòòexcept€in€the€case€of€€subparagraph€(iii)€of€paragraph€(1)€of€subdivision€(a)€of€this€section,óó€€must€obliterate€orÐ œ8  Ðotherwise€void€the€cigarette€tax€stamps€on€all€packages€of€cigarettes€which€are€the€subjects€of€such€claim.Ð t  Ðà  àSection€9.€€Section€89.1€of€Article€3€of€Subchapter€I€of€Chapter€I€of€such€regulations€is€amended€to€readÐ Lè  Ðas€follows:Ð $À Ðà  àGeneral.€€(Tax€Law,€Secs.€€471„b,€471„c,€òòand€471„eóó)Ð ü˜ Ðà  àòò(a)€óóExcept€as€otherwise€provided€in€this€Subchapter€or€the€Tax€Law,€all€tobacco€products;Ð Ôp Ðà  à[(a)]€òò(1)€óópossessed€in€New€York€State€by€any€person€for€sale;€orÐ ¬H Ðà  à[(b)]€òò(2)€óóused€in€New€York€State€by€any€person;Ð „  Ðare€subject€to€the€tobacco€products€tax€imposed€pursuant€to€article€20€of€such€law.€€The€tobacco€products€taxÐ \ø Ðis€imposed€at€the€rate€of€37€percent€of€the€wholesale€price€of€the€tobacco€product.Ð 4 Ð Ðà  àòò(b)€Where€tobacco€products€subject€to€the€tobacco€products€tax€have€been€purchased€on€or€from€aÐ  "¨ Ðqualified€reservation,€as€such€term€is€defined€in€section€76.6€of€this€Title,€the€purchaser€is€not€relieved€of€hisÐ ä#€  Ðor€her€liability€to€pay€the€tax€due.€€Within€twenty„four€hours€after€liability€for€the€tax€accrues,€the€purchaserÐ ¼%X" Ðshall€file€a€tobacco€products€use€tax€return€with€the€Department€of€Taxation€and€Finance€together€with€aÐ ”'0!$ Ðremittance€of€the€tax€due€and€not€collected.óóÐ l)#& Ðà  àSection€10.€€Subdivision€(f)€of€Section€412.1€of€Article€1€of€Subchapter€A€of€Chapter€III€of€suchÐ D+à$( Ðregulations€is€amended€to€read€as€follows:Ð -¸&* Ðà  à(f)€Whenever€motor€fuel€is€subject€to€tax€pursuant€to€this€Title,€such€tax€is€required€to€be€passed€throughÐ d Ðto€any€purchaser€of€such€fuel.€€Whenever€such€motor€fuel€is€sold€for€purposes€of€resale,€the€seller€must€give€theÐ <Ø Ðpurchaser€a€certification€of€tax€payment€when€the€fuel€is€delivered.€€(See€sections€412.3€and€412.4€of€this€PartÐ  ° Ðfor€information€with€respect€to€the€certifications€of€tax€payment.)€€A€seller€of€motor€fuel€is€relieved€of€theÐ ì ˆ Ðrequirement€to€pass€through€the€tax€if€it€receives€from€the€purchaseròò:óóÐ Ä ` Ðà  àòò(1)óó€a€properly€completed€certification€(as€prescribed€by€the€Department€of€Taxation€and€Finance)Ð œ8  Ðindicating€that€the€purchaser€is€a€duly€registered€or€licensed€distributor€of,€or€dealer€in,€motor€fuel€in€anotherÐ t  Ðstate€or€province€of€a€foreign€country,€and€will€immediately€export€the€motor€fuel€being€purchased€to€anÐ Lè  Ðidentified€location€in€that€state€or€province€for€the€purpose€of€selling€such€motor€fuelòò;€oróóÐ $À Ðà  àòò(2)€one€or€more€Indian€tax€exemption€coupons€as€set€forth€in€section€414.6€of€this€Titleóó.Ð ü˜ Ðà  àSection€11.€€A€new€paragraph€(5)€is€added€to€subdivision€(a)€of€section€414.1€of€such€regulations€to€readÐ Ôp Ðas€follows:Ð ¬H Ðà  à(5)€In€accordance€with€section€414.6€of€this€Title,€Indian€nations€or€tribes,€qualified€Indians,€andÐ „  Ðreservation€motor€fuel€sellers€located€on€qualified€reservations,€as€these€terms€are€defined€by€such€section€414.6Ð \ø Ðof€this€Title,€may€purchase€motor€fuel€upon€which€the€seller€has€not€passed€through€the€motor€fuel€tax€imposedÐ 4 Ð Ðpursuant€to€article€12„A€of€the€Tax€Law.Ð  "¨ Ðà  àSection€12.€€€Paragraph€(2)€of€subdivision€(c)€of€section€414.1€of€such€regulations€is€amended€to€readÐ ä#€  Ðas€follows:Ð ¼%X" Ðà  à(2)€(i)€In€order€to€make€purchases€of€motor€fuel€upon€which€the€seller€has€not€passed€through€the€motorÐ ”'0!$ Ðfuel€tax,€a€purchaser€must:Ð l)#& Ðà  àð ð(a)ðð€furnish€to€the€seller€a€properly€completed€certificate€to€the€effect€that€the€purchaser€is€entitled€toÐ D+à$( Ðacquire€motor€fuel€upon€which€the€tax€has€not€been€passed€through,€on€a€form€which€the€Department€ofÐ -¸&* ÐTaxation€and€Finance€has€prescribed€for€such€purpose,€together€with€such€other€information€as€the€departmentÐ d Ðmay€require;Ð <Ø Ðà  àð ð(b)ðð€furnish€to€the€seller€a€government€purchase€contract,€purchase€order€or€the€appropriate€exemptionÐ  ° Ðdocument,€where€the€purchaser€is€a€governmental€entity€described€in€subparagraphs€(a)(2)(i)€and€(ii)€of€thisÐ ì ˆ Ðsection;€[or]Ð Ä ` Ðà  àð ð(c)ðð€purchase€such€motor€fuel,€with€a€valid€credit€card€issued€by€an€oil€company,€pursuant€to€theÐ œ8  Ðprovisions€of€sections€414.4€and€414.5€of€this€Part,€where€the€purchaser€is€an€individual€or€entity€described€inÐ t  Ðparagraph€(a)(4)€of€this€sectionòò;€oróóÐ Lè  Ðà  àòòð ð(d)ðð€purchase€such€motor€fuel€in€accordance€with€the€procedures€described€in€section€414.6€of€thisÐ $À ÐTitle,€where€the€purchaser€is€an€individual€or€entity€described€in€paragraph€(a)(5)€of€this€sectionóó.Ð ü˜ Ðà  à(ii)€ð ð(a)ðð€When€a€person€sells€motor€fuel€without€passing€through€to€the€purchaser€the€motor€fuel€taxÐ Ôp Ðas€provided€for€in€this€Part,€as€proof€of€the€exemption€the€seller€must€obtain€from€the€purchaser€and€retain€inÐ ¬H Ðhis€files€€either:Ð „  Ðà  àð ð(1)ðð€a€properly€completed€certificate€to€the€effect€that€the€purchaser€is€entitled€to€acquire€motor€fuelÐ \ø Ðupon€which€the€tax€has€not€been€passed€through;€orÐ 4 Ð Ðà  àð ð(2)ðð€a€government€purchase€contract€or€order,€or€the€appropriate€exemption€document,€where€theÐ  "¨ Ðpurchaser€is€a€governmental€entity€described€in€subparagraphs€(a)(2)(i)€and€(ii)€of€this€section.Ð ä#€  Ðà  àð ð(b)ðð€In€the€case€of€a€credit€card€sale€of€motor€fuel€to€a€purchaser€described€in€paragraph€(a)(4)€of€thisÐ ¼%X" Ðsection,€as€proof€of€the€exemption€the€United€States€Department€of€State€or€the€American€Institute€in€TaiwanÐ ”'0!$ Ðmust€certify€to€an€oil€company€that€an€individual€or€entity€is€in€fact€exempt€from€tax.€€Such€oil€company€mustÐ l)#& Ðretain€in€its€files€a€copy€of€said€certification.€€On€such€certification€and€the€issuance€of€an€authorized€credit€card,Ð D+à$( Ðthe€oil€company€will€bill€the€individual€or€entity,€exclusive€of€the€taxes€from€which€such€purchaser€is€exempt.€Ð -¸&* Ð(See€sections€414.4€and€414.5€of€this€Part.)Ð d Ðà  àòòð ð(c)ðð€In€the€case€of€a€sale€of€motor€fuel€to€a€purchaser€who€is€an€Indian€nation€or€tribe€or€a€reservationÐ <Ø Ðmotor€fuel€seller€located€on€a€qualified€reservation,€as€these€terms€are€defined€by€section€414.6€of€this€Title,€anÐ  ° ÐIndian€tax€exemption€coupon€must€be€obtained€from€such€purchaser€as€set€forth€in€such€section€414.6€of€thisÐ ì ˆ ÐTitle.óóÐ Ä ` Ðà  àSection€13.€A€new€paragraph€(3)€is€added€to€subdivision€(d)€of€section€414.1€of€such€regulations€to€readÐ œ8  Ðas€follows:Ð t  Ðà  à(3)€See€Section€414.6€of€this€Title€for€documentation€requirements€for€exempt€sales€of€motor€fuel€onÐ Lè  Ðqualified€reservations.Ð $À Ðà  àSection€14.€€A€new€section€414.6€is€added€to€such€regulations€to€read€as€follows:Ð ü˜ Ðà  àSec.€414.6.€€Sales€of€motor€fuel€on€qualified€reservations.€(Tax€Law,€Secs.€284(1),€284„e,€and€289-c)Ð Ôp Ðà  à(a)€ð ðGeneral.ðð€€(1)€Qualified€Indians€(as€defined€in€subdivision€(b)€of€this€section)€may€purchase€motorÐ ¬H Ðfuel€for€such€qualified€Indiansðð€own€use€or€consumption€exempt€from€the€motor€fuel€tax€on€their€nationsðð€orÐ „  Ðtribesðð€qualified€reservations.€€However,€such€qualified€Indians€purchasing€motor€fuel€off€their€reservations€orÐ \ø Ðon€another€nationsððs€or€tribeððs€reservation,€and€non„Indians€making€motor€fuel€purchases€on€an€IndianÐ 4 Ð Ðreservation€are€not€exempt€from€paying€the€motor€fuel€tax€when€purchasing€motor€fuel€within€this€state.€Ð  "¨ ÐAccordingly,€all€motor€fuel€sold€on€an€Indian€reservation€to€non-members€of€the€nation€or€tribe€or€to€non„Ð ä#€  ÐIndians€will€be€taxed.Ð ¼%X" Ðà  à(2)€In€order€to€ensure€an€adequate€quantity€of€motor€fuel€on€Indian€reservations€which€may€be€purchasedÐ ”'0!$ Ðby€qualified€Indians€exempt€from€the€motor€fuel€tax,€the€Department€of€Taxation€and€Finance€will€provideÐ l)#& ÐIndian€nations€and€tribes€within€this€state€with€Indian€tax€exemption€coupons€as€set€forth€in€this€section.€€AÐ D+à$( Ðreservation€motor€fuel€seller€will€be€able€to€present€such€Indian€tax€exemption€coupons€to€a€distributor€licensedÐ -¸&* Ðunder€article€12-A€of€the€Tax€Law€in€order€to€purchase€motor€fuel€exempt€from€the€imposition€of€the€motor€fuelÐ d Ðtax.€€Qualified€Indians€may€purchase€motor€fuel€from€a€reservation€motor€fuel€seller€exempt€from€the€motorÐ <Ø Ðfuel€tax€even€though€the€motor€fuel€tax€on€such€motor€fuel€will€have€been€previously€paid€or€assumed€by,€orÐ  ° Ðpassed€through€to€such€distributor.Ð ì ˆ Ðà  à(b)€ð ðDefinitions.ðð€€Ð Ä ` Ðà  à(1)€ð ðIndian€nation€or€tribeðð€for€purposes€of€this€Part€means€one€of€the€following€New€York€State€IndianÐ œ8  Ðnations€or€tribes:€Cayuga€Indian€Nation€of€New€York,€Oneida€Indian€Nation€of€New€York,€Onondaga€NationÐ t  Ðof€Indians,€Poospatuck€or€Unkechauge€Nation,€St.€Regis€Mohawk,€Seneca€Nation€of€Indians,€Shinnecock€Tribe,Ð Lè  ÐTonawanda€Band€of€Senecas€and€Tuscarora€Nation€of€Indians.Ð $À Ðà  à(2)ò òó ó€ð ðQualified€Indianðð€for€purposes€of€this€Part€means€a€person€duly€enrolled€on€the€tribal€rolls€of€oneÐ ü˜ Ðof€the€Indian€nations€or€tribes.€€In€the€case€of€the€Cayuga€Indian€Nation€of€New€York,€such€term€shall€includeÐ Ôp Ðenrolled€members€of€such€Nation€when€such€enrolled€members€purchase€motor€fuel€on€any€Seneca€reservation.Ð ¬H Ðà  à(3)€ð ðQualified€reservationðð€for€purposes€of€this€Part€means€(i)€lands€held€by€an€Indian€nation€or€tribeÐ „  Ðthat€is€located€within€the€reservation€of€that€nation€or€tribe€in€the€State;€(ii)€lands€within€the€State€over€whichÐ \ø Ðan€Indian€nation€or€tribe€exercises€governmental€power€and€that€are€either€ð ð(a)ðð€held€by€the€Indian€nation€orÐ 4 Ð Ðtribe€subject€to€restrictions€by€the€United€States€against€alienation,€or€ð ð(b)ðð€held€in€trust€by€the€United€StatesÐ  "¨ Ðfor€the€benefit€of€such€Indian€nation€or€tribe;€or€ð ð(iii)ðð€lands€held€by€the€Shinnecock€Tribe€or€the€PoospatuckÐ ä#€  Ð(Unkechauge)€Nation€within€their€respective€reservations.€€Any€land€that€falls€within€category€(i)€or€(ii)€andÐ ¼%X" Ðwhich€may€be€sold€and€replaced€with€other€land€in€accordance€with€an€Indian€nationððs€or€tribeððs€land€claimsÐ ”'0!$ Ðsettlement€agreement€with€the€State€of€New€York€(ð ði.e.,ðð€land€that€enjoys€a€right€of€substitution),€shallÐ l)#& Ðnevertheless€be€deemed€to€be€subject€to€restriction€by€the€United€States€against€alienation.Ð D+à$( Ðà  à(4)€ð ðReservation€ò òó ómotor€fuel€sellerðð€for€purposes€of€this€Part€means€a€seller€of€motor€fuel€which€is€anÐ -¸&* ÐIndian€nation€or€tribe,€one€or€more€members€of€such€tribe,€or€an€entity€wholly€owned€by€either€or€both,€whichÐ d Ðsells€motor€fuel€within€the€boundaries€of€a€qualified€reservation.€ò òó óÐ <Ø Ðà  à(c)€"Indian€tax€exemption€coupons.ððÐ  ° Ðà  à(1)€Indian€tax€exemption€coupons€shall€be€provided€to€the€recognized€governing€body€of€each€IndianÐ ì ˆ Ðnation€or€tribe€to€ensure€that€each€Indian€nation€or€tribe€can€obtain€motor€fuel€upon€which€the€tax€will€not€beÐ Ä ` Ðcollected€that€is€for€the€use€or€consumption€by€the€nation€or€tribe€or€by€the€members€of€such€nation€or€tribe.€Ð œ8  ÐThe€Indian€tax€exemption€coupons€will€be€provided€to€the€Indian€nations€or€tribes€on€a€quarterly€basis€for€eachÐ t  Ðof€the€four€quarters€beginning€with€the€first€day€of€December,€March,€June,€and€September.€€It€is€anticipatedÐ Lè  Ðthat€the€Indian€nations€or€tribes€will€retain€the€amount€of€Indian€tax€exemption€coupons€they€will€need€eachÐ $À Ðquarter€to€purchase€motor€fuel€for€official€nation€or€tribal€use,€and€will€distribute€the€remaining€Indian€taxÐ ü˜ Ðexemption€coupons€to€reservation€motor€fuel€sellers€on€such€nationsðð€or€tribeððs€qualified€reservations.€€OnlyÐ Ôp ÐIndian€nations€or€tribes€or€reservation€motor€fuel€sellers€on€their€qualified€reservations€may€redeem€such€IndianÐ ¬H Ðtax€exemption€coupons€pursuant€to€this€section.ò òó óÐ „  Ðà  à(2)€The€amount€of€Indian€tax€exemption€coupons€to€be€given€to€the€recognized€governing€body€of€eachÐ \ø ÐIndian€nation€or€tribe€shall€be€based€upon€the€probable€demand€of€the€qualified€Indians€on€such€nationððs€orÐ 4 Ð Ðtribeððs€qualified€reservation€plus€the€amount€needed€for€official€nation€or€tribal€use.Ð  "¨ Ðà  à(i)€Probable€demand€shall€be€determined€by€reference€to,€among€other€data,€the€United€States€averageÐ ä#€  Ðmotor€fuel€consumption€per€capita,€as€compiled€for€the€most€recently€completed€calendar€or€fiscal€year,Ð ¼%X" Ðmultiplied€by€the€number€of€qualified€Indians€for€each€such€affected€Indian€nation€or€tribe.Ð ”'0!$ Ðà  à(ii)€€In€making€a€determination€of€probable€demand,€the€department€shall€take€into€consideration€anyÐ l)#& Ðevidence€submitted€by€such€recognized€governing€body€relating€to€such€probable€demand€(e.g.,€a€verified€recordÐ D+à$( Ðof€previous€sales€to€qualified€Indians€or€other€statistical€evidence)€and/or€relating€to€the€amount€needed€for€suchÐ -¸&* Ðnationsððs€or€tribeððs€official€use.Ð d Ðà  à(3)€Each€Indian€tax€exemption€coupon€shall€consist€of€a€retention€portion€for€a€distributorððsÐ <Ø Ðrecordkeeping€purposes€and€a€redemption€portion€for€a€distributorððs€submission€to€the€department€whenÐ  ° Ðclaiming€a€refund€as€set€forth€in€paragraph€(1)€of€subdivision€(e)€of€this€section,€and€shall€contain€the€followingÐ ì ˆ Ðinformation:Ð Ä ` Ðà  à(i)€the€identity€of€the€Indian€nation€or€tribe€to€which€it€is€issued;Ð œ8  Ðà  à(ii)€the€identity€and€the€quantity€of€the€product€for€which€it€is€issued;Ð t  Ðà  à(iii)€the€date€of€issuance€and€the€date€of€expiration;€andÐ Lè  Ðà  à(iv)€any€other€information€as€the€commissioner€may€deem€appropriate.Ð $À Ðà  à(d)€ð ðTax€exempt€purchases.ððÐ ü˜ Ðà  à(1)€An€Indian€nation€or€tribe€may€purchase€motor€fuel€for€its€own€official€use€or€consumption€from€aÐ Ôp Ðdistributor€registered€under€article€12„A€of€the€Tax€Law€without€payment€of€the€motor€fuel€tax€to€the€extent€thatÐ ¬H Ðthe€Indian€nation€or€tribe€provides€such€distributor€with€Indian€tax€exemption€coupons€entitling€the€IndianÐ „  Ðnation€or€tribe€to€purchase€such€quantities€of€motor€fuel€as€allowed€for€on€each€Indian€tax€exemption€couponÐ \ø Ðwithout€paying€the€motor€fuel€tax.Ð 4 Ð Ðà  à(2)€A€qualified€Indian€may€purchase€motor€fuel€for€his€or€her€own€use€or€consumption€without€paymentÐ  "¨ Ðof€the€motor€fuel€tax,€provided€that€the€qualified€Indian€makes€such€purchase€on€his€or€her€qualified€reservation.Ð ä#€  Ðà  à(3)€A€reservation€motor€fuel€seller€may€purchase€motor€fuel€for€resale€without€payment€of€the€motorÐ ¼%X" Ðfuel€tax€from€a€distributor€registered€under€article€12„A€of€the€Tax€Law:Ð ”'0!$ Ðà  à(i)€provided€that€such€reservation€motor€fuel€seller€brings€such€motor€fuel€or€causes€it€to€be€deliveredÐ l)#& Ðonto€a€qualified€reservation€for€resale€on€such€reservation;€andÐ D+à$( Ðà  à(ii)€to€the€extent€that€such€reservation€motor€fuel€seller€provides€such€distributor€with€Indian€taxÐ -¸&* Ðexemption€coupons€entitling€the€reservation€motor€fuel€seller€to€purchase€such€quantities€of€motor€fuel€asÐ d Ðallowed€for€on€each€Indian€tax€exemption€coupon€without€paying€the€motor€fuel€tax.Ð <Ø Ðà  à(4)€A€distributor€shall€not€collect€or€pass€through,€as€the€case€may€be,€the€motor€fuel€tax€from€anyÐ  ° Ðpurchaser€to€the€extent€the€purchaser€gives€such€distributor€Indian€tax€exemption€coupons€entitling€theÐ ì ˆ Ðpurchaser€to€purchase€such€quantities€of€motor€fuel€as€allowed€for€on€each€such€Indian€tax€exemption€couponÐ Ä ` Ðwithout€paying€the€motor€fuel€tax.€Ð œ8  Ðà  à(e)€"Refunds€and€credits."€(1)€A€distributor€registered€under€article€12„A€of€the€Tax€Law€who€has€oneÐ t  Ðor€more€Indian€tax€exemption€coupons€may€file€a€claim€for€refund€or€credit€as€provided€for€in€Part€415€of€thisÐ Lè  ÐTitle€with€respect€to€any€motor€fuel€tax€it€previously€paid,€assumed,€or€has€had€passed€through€to€it€on€motorÐ $À Ðfuel€it€sold€without€passing€through€the€tax€because€it€accepted€an€Indian€tax€exemption€coupon€from€itsÐ ü˜ Ðpurchaser.€Ð Ôp Ѐà  à(2)€A€distributor€of€motor€fuel€must€report€motor€fuel€sold€to€an€Indian€nation€or€tribe€or€a€reservationÐ ¬H Ðmotor€fuel€seller€in€its€monthly€return€of€tax€on€motor€fuel€and€may€deduct€the€quantity€so€sold€in€arriving€atÐ „  Ðthe€net€taxable€gallonage€to€the€extent€such€fuel€was€sold€without€passing€through€to€such€purchasers€the€motorÐ \ø Ðfuel€tax.Ð 4 Ð Ðà  à(f)€ð ðTax€agreements€with€Indian€nations€or€tribes.ðð€€If€an€Indian€nation€or€tribe€enters€into€an€agreementÐ  "¨ Ðwith€New€York€State€regarding€the€sale€and€distribution€of€motor€fuel€on€the€nationððs€or€tribeððs€qualifiedÐ ä#€  Ðreservation,€the€terms€of€such€agreement€shall€take€precedence€over€the€provisions€of€this€Part,€and€the€sale€orÐ ¼%X" Ðdistribution,€including€transportation,€of€any€motor€fuel€to€the€nationððs€or€tribeððs€qualified€reservation€shall€beÐ ”'0!$ Ðin€accordance€with€the€provisions€of€such€agreement.Ð l)#& Ðà  àSection€15.€€Paragraph€(2)€of€subdivision€(c)€of€section€415.1€of€such€regulations€is€amended€to€readÐ D+à$( Ðas€follows:Ð -¸&* Ðà  à(2)(i)€Except€as€provided€for€in€[subparagraph]€òòsubparagraphsóó€(ii)€òòand€(iii)€óóof€this€paragraph,€all€refundsÐ d Ðand€reimbursements€claimed€with€reference€to€motor€fuel€purchased€or€sold€during€any€calendar€month€mustÐ <Ø Ðbe€included€in€a€single€application€and€a€claimant€may€include€two€or€more€months€in€a€single€timelyÐ  ° Ðapplication.Ð ì ˆ Ðà  à(ii)€A€distributor€of€motor€fuel€selling€motor€fuel€to€a€governmental€entity€without€passing€through€theÐ Ä ` Ðmotor€fuel€tax€(as€provided€in€article€12„A€of€the€Tax€Law€and€section€414.2€of€this€Title),€may€apply€for€aÐ œ8  Ðrefund€of€the€tax€on€these€sales€on€a€weekly,€in€addition€to€a€monthly,€basis.€€If€the€period€covered€by€the€refundÐ t  Ðapplication€is€a€period€of€less€than€one€month,€the€period€must€begin€and€end€in€the€same€calendar€month.Ð Lè  Ðà  àòò(iii)€A€distributor€of€motor€fuel€selling€motor€fuel€to€an€Indian€nation€or€tribe€or€to€a€reservation€motorÐ $À Ðfuel€seller€without€passing€through€the€motor€fuel€tax€(as€provided€in€section€414.6€of€this€Title),€may€apply€forÐ ü˜ Ða€refund€of€the€tax€on€these€sales€on€a€weekly,€in€addition€to€a€monthly,€basis.óóÐ Ôp Ðà  àSection€16.€€Subdivision€(a)€of€section€416.5€of€such€regulations€is€amended€to€read€as€follows:Ð ¬H Ðà  à(a)€Any€owner€of€a€filling€station€who€willfully€and€knowingly€has€in€its€custody,€possession€or€underÐ „  Ðits€control€any€motor€fuel€upon€which€the€tax€imposed€pursuant€to€article€12„A€of€the€Tax€Law€has€not€beenÐ \ø Ðassumed€or€paid€by€a€distributor€registered€as€such€under€article€12„A€of€the€Tax€Law€or€has€not€been€passedÐ 4 Ð Ðthrough€to€the€owner€of€the€filling€station€as€required€by€the€Tax€Law€is€liable€for€a€penalty€in€the€amount€ofÐ  "¨ Ðtwice€the€tax€not€assumed€or€paid€or€passed€through.€€Such€penalty€may€be€determined€by€the€department€withinÐ ä#€  Ðthree€years€of€the€date€when€such€motor€fuel€came€into€the€custody€or€possession,€or€under€the€control,€of€theÐ ¼%X" Ðowner€of€the€filling€station.€€The€Department€of€Taxation€and€Finance€may,€of€its€own€motion,€abate€any€partÐ ”'0!$ Ðof€such€penalty€determined€to€be€excessive€or€erroneous.€€òòNothing€in€this€subdivision€shall€prohibit€aÐ l)#& Ðreservation€motor€fuel€seller€from€having€in€its€custody,€possession,€or€under€its€control€any€motor€fuel€that€itÐ D+à$( Ðhas€purchased€in€accordance€with€the€procedures€described€in€section€414.6€of€this€Title.óóÐ -¸&* Ðà  àSection€17.€€A€new€Part€431€of€Article€2€of€Subchapter€A€of€Chapter€III€is€added€to€such€regulations€toÐ d Ðread€as€follows:Ð <Ø Ðà  àTax€exempt€sales€of€diesel€motor€fuel€to€qualified€Indians€and€Indian€nations€or€tribes€on€qualifiedÐ  ° ÐIndian€reservations.Ð ì ˆ Ðà  àSec.€€431.1€€Sales€of€diesel€motor€fuel€on€qualified€reservations.€(Tax€Law,€Secs.€282„a(1),€286-a,€289„c,Ð Ä ` Ðand€301„a(1))Ð œ8  Ðà  à(a)€ð ðGeneral.ðð€€(1)€Qualified€Indians€(as€defined€in€subdivision€(b)€of€this€section)€may€purchase€dieselÐ t  Ðmotor€fuel€for€such€qualified€Indiansðð€own€use€or€consumption€exempt€from€the€diesel€motor€fuel€tax€imposedÐ Lè  Ðby€article€12„A€of€the€Tax€Law€on€their€nationsðð€or€tribesðð€qualified€reservations.€€However,€such€qualifiedÐ $À ÐIndians€purchasing€diesel€motor€fuel€off€their€reservations€or€on€another€nationsððs€or€tribeððs€reservation,€andÐ ü˜ Ðnon„Indians€making€diesel€motor€fuel€purchases€on€an€Indian€reservation€are€not€exempt€from€paying€the€dieselÐ Ôp Ðmotor€fuel€tax€when€purchasing€diesel€motor€fuel€within€this€state.€€Accordingly,€all€diesel€motor€fuel€sold€onÐ ¬H Ðan€Indian€reservation€to€non-members€of€the€nation€or€tribe€or€to€non„Indians€will€be€taxed.Ð „  Ðà  à(2)€In€order€to€ensure€an€adequate€quantity€of€diesel€motor€fuel€on€Indian€reservations€which€may€beÐ \ø Ðpurchased€by€qualified€Indians€exempt€from€the€diesel€motor€fuel€tax,€the€Department€of€Taxation€and€FinanceÐ 4 Ð Ðwill€provide€Indian€nations€and€tribes€within€this€state€with€Indian€tax€exemption€coupons€as€set€forth€in€thisÐ  "¨ Ðsection.€€A€reservation€diesel€motor€fuel€seller€will€be€able€to€present€such€Indian€tax€exemption€coupons€to€aÐ ä#€  Ðdistributor€licensed€under€article€12-A€of€the€Tax€Law€in€order€to€purchase€diesel€motor€fuel€exempt€from€theÐ ¼%X" Ðimposition€of€the€diesel€motor€fuel€tax.€€Qualified€Indians€may€purchase€diesel€motor€fuel€from€a€reservationÐ ”'0!$ Ðdiesel€motor€fuel€seller€exempt€from€the€diesel€motor€fuel€tax€even€though€the€diesel€motor€fuel€tax€on€suchÐ l)#& Ðdiesel€motor€fuel€will€have€been€previously€paid€or€assumed€by,€or€passed€through€to€such€distributor.Ð D+à$( Ðà  à(3)€The€provisions€of€this€Part€shall€not€apply€to€diesel€motor€fuel€which€would€otherwise€be€excludedÐ -¸&* ÐÑïhÑâ âÑî°Ñâ âÑ  Ñfrom€the€diesel€motor€fuel€tax,€imposed€by€section€282„a€of€the€Tax€Law,€by€reason€of€the€enumeratedÐ d Ðexclusions€set€forth€in€paragraph€(b)€of€subdivision€(3)€of€such€section.Ð <Ø Ðà  à(b)€ð ðDefinitions.ððÐ  ° Ðà  à(1)€ð ðIndian€nation€or€tribeðð€for€purposes€of€this€Part€means€one€of€the€following€New€York€State€IndianÐ ì ˆ Ðnations€or€tribes:€Cayuga€Indian€Nation€of€New€York,€Oneida€Indian€Nation€of€New€York,€Onondaga€NationÐ Ä ` Ðof€Indians,€Poospatuck€or€Unkechauge€Nation,€St.€Regis€Mohawk,€Seneca€Nation€of€Indians,€Shinnecock€Tribe,Ð œ8  ÐTonawanda€Band€of€Senecas€and€Tuscarora€Nation€of€Indians.Ð t  Ðà  à(2)ò òó ó€ð ðQualified€Indianðð€for€purposes€of€this€Part€means€a€person€duly€enrolled€on€the€tribal€rolls€of€oneÐ Lè  Ðof€the€Indian€nations€or€tribes.€€In€the€case€of€the€Cayuga€Indian€Nation€of€New€York,€such€term€shall€includeÐ $À Ðenrolled€members€of€such€Nation€when€such€enrolled€members€purchase€diesel€motor€fuel€on€any€SenecaÐ ü˜ Ðreservation.Ð Ôp Ðà  à(3)€ð ðQualified€reservationðð€for€purposes€of€this€Part€means€(i)€lands€held€by€an€Indian€nation€or€tribeÐ ¬H Ðthat€is€located€within€the€reservation€of€that€nation€or€tribe€in€the€State;€(ii)€lands€within€the€State€over€whichÐ „  Ðan€Indian€nation€or€tribe€exercises€governmental€power€and€that€are€either€ð ð(a)ðð€held€by€the€Indian€nation€orÐ \ø Ðtribe€subject€to€restrictions€by€the€United€States€against€alienation,€or€ð ð(b)ðð€held€in€trust€by€the€United€StatesÐ 4 Ð Ðfor€the€benefit€of€such€Indian€nation€or€tribe;€or€ð ð(iii)ðð€lands€held€by€the€Shinnecock€Tribe€or€the€PoospatuckÐ  "¨ Ð(Unkechauge)€Nation€within€their€respective€reservations.€€Any€land€that€falls€within€category€(i)€or€(ii)€andÐ ä#€  Ðwhich€may€be€sold€and€replaced€with€other€land€in€accordance€with€an€Indian€nationððs€or€tribeððs€land€claimsÐ ¼%X" Ðsettlement€agreement€with€the€State€of€New€York€(ð ði.e.,ðð€land€that€enjoys€a€right€of€substitution),€shallÐ ”'0!$ Ðnevertheless€be€deemed€to€be€subject€to€restriction€by€the€United€States€against€alienation.Ð l)#& Ðà  à(4)€ð ðReservation€diesel€ò òó ómotor€fuel€sellerðð€for€purposes€of€this€Part€means€a€seller€of€diesel€motor€fuelÐ D+à$( Ðwhich€is€an€Indian€nation€or€tribe,€one€or€more€members€of€such€tribe,€or€an€entity€wholly€owned€by€either€orÐ -¸&* Ðboth,€which€sells€diesel€motor€fuel€within€the€boundaries€of€a€qualified€reservation.€ò òó óÐ ô.(, ÐÑ2ïWÑâ 2âÑeîÑâ 2âÑ  Ñà  à(c)€"Indian€tax€exemption€coupons.ððÐ d Ðà  à(1)€Indian€tax€exemption€coupons€shall€be€provided€to€the€recognized€governing€body€of€each€IndianÐ <Ø Ðnation€or€tribe€to€ensure€that€each€Indian€nation€or€tribe€can€obtain€diesel€motor€fuel€upon€which€the€tax€willÐ  ° Ðnot€be€collected€that€is€for€the€use€or€consumption€by€the€nation€or€tribe€or€by€the€members€of€such€nation€orÐ ì ˆ Ðtribe.€€The€Indian€tax€exemption€coupons€will€be€provided€to€the€Indian€nations€or€tribes€on€a€quarterly€basisÐ Ä ` Ðfor€each€of€the€four€quarters€beginning€with€the€first€day€of€Decemberòòóó,€March,€June,€and€September.€€It€isÐ œ8  Ðanticipated€that€the€Indian€nations€or€tribes€will€retain€the€amount€of€Indian€tax€exemption€coupons€they€willÐ t  Ðneed€each€quarter€to€purchase€diesel€motor€fuel€for€official€nation€or€tribal€use,€and€will€distribute€the€remainingÐ Lè  ÐIndian€tax€exemption€coupons€to€reservation€diesel€motor€fuel€sellers€on€such€nationsðð€or€tribeððs€qualifiedÐ $À Ðreservations.€Only€Indian€nations€or€tribes€or€reservation€diesel€motor€fuel€sellers€on€their€qualified€reservationsÐ ü˜ Ðmay€redeem€such€Indian€tax€exemption€coupons€pursuant€to€this€section.ò òó óÐ Ôp Ðà  à(2)€The€amount€of€Indian€tax€exemption€coupons€to€be€given€to€the€recognized€governing€body€of€eachÐ ¬H ÐIndian€nation€or€tribe€shall€be€based€upon€the€probable€demand€of€the€qualified€Indians€on€such€nationððs€orÐ „  Ðtribeððs€qualified€reservation€plus€the€amount€needed€for€official€nation€or€tribal€use.Ð \ø Ðà  à(i)€Probable€demand€shall€be€determined€by€reference€to,€among€other€data,€the€United€States€weightedÐ 4 Ð Ðaverage€diesel€motor€fuel€consumption€per€capita,€as€compiled€for€the€most€recently€completed€calendar€orÐ  "¨ Ðfiscal€year,€multiplied€by€the€number€of€qualified€Indians€for€each€such€affected€Indian€nation€or€tribe.Ð ä#€  Ðà  à(ii)€€In€making€a€determination€of€probable€demand,€the€department€€shall€take€into€consideration€anyÐ ¼%X" Ðevidence€submitted€by€such€recognized€governing€body€relating€to€such€probable€demand€(e.g.,€a€verifiableÐ ”'0!$ Ðrecord€of€previous€sales€to€qualified€Indians€or€other€statistical€evidence)€and/or€relating€to€the€amount€neededÐ l)#& Ðfor€such€nationsððs€or€tribeððs€official€use.Ð D+à$( Ðà  à(3)€Each€Indian€tax€exemption€coupon€shall€consist€of€a€retention€portion€for€a€distributorððsÐ -¸&* Ðrecordkeeping€purposes€and€a€redemption€portion€for€a€distributorððs€submission€to€the€department€whenÐ d Ðclaiming€a€refund€as€set€forth€in€paragraph€(1)€of€subdivision€(e)€of€this€section,€and€shall€contain€the€€followingÐ <Ø Ðinformation:Ð  ° Ðà  à(i)€the€identity€of€the€Indian€nation€or€tribe€to€which€it€is€issued;Ð ì ˆ Ðà  à(ii)€the€identity€and€the€quantity€of€the€product€for€which€it€is€issued;Ð Ä ` Ðà  à(iii)€the€date€of€issuance€and€the€date€of€expiration;€andÐ œ8  Ðà  à(iv)€any€other€information€as€the€commissioner€may€deem€appropriate.Ð t  Ðà  à(d)€ð ðTax€exempt€purchases.ððÐ Lè  Ðà  à(1)€An€Indian€nation€or€tribe€may€purchase€diesel€motor€fuel€for€its€own€official€use€or€consumptionÐ $À Ðfrom€a€distributor€registered€under€article€12„A€of€the€Tax€Law€without€payment€of€the€diesel€motor€fuel€taxÐ ü˜ Ðto€the€extent€that€the€Indian€nation€or€tribe€provides€such€distributor€with€Indian€tax€exemption€couponsÐ Ôp Ðentitling€the€Indian€nation€or€tribe€to€purchase€such€quantities€of€diesel€motor€fuel€as€allowed€for€on€each€suchÐ ¬H ÐIndian€tax€exemption€coupon€without€paying€the€diesel€motor€fuel€tax.Ð „  Ðà  à(2)€A€qualified€Indian€may€purchase€diesel€motor€fuel€for€his€or€her€own€use€or€consumption€withoutÐ \ø Ðpayment€of€the€diesel€motor€fuel€tax,€provided€that€the€qualified€Indian€makes€such€purchase€on€his€or€herÐ 4 Ð Ðqualified€reservation.Ð  "¨ Ðà  à(3)€A€reservation€diesel€motor€fuel€seller€may€purchase€diesel€motor€fuel€for€resale€without€payment€ofÐ ä#€  Ðthe€diesel€motor€fuel€tax€from€a€distributor€registered€under€article€12„A€of€the€Tax€Law:Ð ¼%X" Ðà  à(i)€provided€that€such€reservation€diesel€motor€fuel€seller€brings€such€diesel€motor€fuel€or€causes€it€toÐ ”'0!$ Ðbe€delivered€onto€a€qualified€reservation€for€resale€on€such€reservation;€andÐ l)#& Ðà  à(ii)€to€the€extent€that€such€reservation€diesel€motor€fuel€seller€provides€such€distributor€with€Indian€taxÐ D+à$( Ðexemption€coupons€entitling€the€reservation€diesel€motor€fuel€seller€to€purchase€such€quantities€of€diesel€motorÐ -¸&* Ðfuel€as€allowed€for€on€each€Indian€tax€exemption€coupon€without€paying€the€diesel€motor€fuel€tax.Ð d Ðà  à(4)€A€distributor€shall€not€collect€or€pass€through,€as€the€case€may€be,€the€diesel€motor€fuel€tax€from€anyÐ <Ø Ðpurchaser€to€the€extent€the€purchaser€gives€such€distributor€Indian€tax€exemption€coupons€entitling€theÐ  ° Ðpurchaser€to€purchase€such€quantities€of€diesel€motor€fuel€as€allowed€for€on€each€such€Indian€tax€exemptionÐ ì ˆ Ðcoupon€without€paying€the€diesel€motor€fuel€tax.€Ð Ä ` Ðà  à(5)€For€purposes€of€this€Part,€nothing€in€this€subdivision€shall€prohibit€a€reservation€diesel€motor€fuelÐ œ8  Ðseller€from€having€in€its€custody,€possession,€or€under€its€control€any€diesel€motor€fuel€that€it€has€purchased€inÐ t  Ðaccordance€with€the€procedures€described€herein.Ð Lè  Ðà  à(e)€"Refunds€and€credits."€(1)€A€distributor€registered€under€article€12„A€of€the€Tax€Law€who€has€oneÐ $À Ðor€more€Indian€tax€exemption€coupons€may€file€a€claim€for€refund€or€credit€with€respect€to€any€diesel€motorÐ ü˜ Ðfuel€tax€it€previously€paid,€assumed,€or€has€had€passed€through€to€it€on€diesel€motor€fuel€it€sold€without€passingÐ Ôp Ðthrough€the€tax€because€it€accepted€an€Indian€tax€exemption€coupon€from€its€purchaser.€Ð ¬H Ðà  à(2)€A€distributor€selling€diesel€motor€fuel€to€an€Indian€nation€or€tribe€or€to€a€reservation€diesel€motorÐ „  Ðfuel€seller€without€passing€through€the€diesel€motor€fuel€tax€as€set€forth€in€subdivision€(d)€of€this€section€mayÐ \ø Ðapply€for€a€refund€of€the€tax€on€these€sales€on€a€weekly€or€monthly€basis.Ð 4 Ð Ѐà  à(3)€A€distributor€of€diesel€motor€fuel€must€report€diesel€motor€fuel€sold€to€an€Indian€nation€or€tribe€orÐ  "¨ Ða€reservation€diesel€motor€fuel€seller€in€its€monthly€return€of€tax€on€diesel€motor€fuel€and€may€deduct€theÐ ä#€  Ðquantity€so€sold€in€arriving€at€the€net€taxable€gallonage€to€the€extent€such€fuel€was€sold€without€passing€throughÐ ¼%X" Ðto€such€purchasers€the€diesel€motor€fuel€tax.Ð ”'0!$ Ðà  à(f)€ð ðTax€agreements€with€Indian€nations€or€tribes.ðð€€If€an€Indian€nation€or€tribe€enters€into€an€agreementÐ l)#& Ðwith€New€York€State€regarding€the€sale€and€distribution€of€diesel€motor€fuel€on€the€nationððs€or€tribeððs€qualifiedÐ D+à$( Ðreservation,€the€terms€of€such€agreement€shall€take€precedence€over€the€provisions€of€this€Part,€and€the€sale€orÐ -¸&* Ðdistribution,€including€transportation,€of€any€diesel€motor€fuel€to€the€nationððs€or€tribeððs€qualified€reservationÐ d Ðshall€be€in€accordance€with€the€provisions€of€such€agreement.Ð <Ø Ðà  àSection€18.€€A€new€Part€451€of€Subchapter€B€of€Chapter€III€is€added€to€such€regulations€to€read€asÐ  ° Ðfollows:Ð ì ˆ Ðà  àTax€exempt€automotive€fuel€sales€to€qualified€Indians€and€Indian€nations€or€tribes€on€qualified€IndianÐ Ä ` Ðreservations.Ð œ8  Ðà  àSec.€€451.1.€€ð ðSales€on€qualified€Indian€reservations.ðð€€(Tax€Law,€Secs.€€301-a(1)€and€315(b))Ð t  ÐIn€furtherance€of€the€joint€administration€of€the€taxes€imposed€by€article€12„A€of€the€Tax€Law€and€the€taxesÐ Lè  Ðimposed€by€article€13„A€of€the€Tax€Law,€the€provisions€of€section€414.6€of€this€Title€concerning€sales€of€motorÐ $À Ðfuel€on€qualified€Indian€reservations€and€of€section€431.1€of€this€Title€concerning€sales€of€diesel€motor€fuel€onÐ ü˜ Ðqualified€Indian€reservations€apply€to€the€payment€and€pass„through€of€petroleum€business€tax€in€the€sameÐ Ôp Ðmanner€and€with€the€same€force€and€effect€as€if€the€provisions€of€such€sections€had€been€incorporated€in€fullÐ ¬H Ðinto€this€Part,€except€to€the€extent€that€any€such€provision€is€either€inconsistent€with€a€provision€of€this€articleÐ „  Ðor€is€not€relevant€thereto,€and€with€such€other€modifications€as€may€be€necessary€to€adapt€the€language€of€theÐ \ø Ðprovisions€of€sections€414.6€and€431.1€to€the€provisions€of€this€Part.Ð 4 Ð Ѐà  àSection€19.€€Subdivision€(g)€of€section€531.6€of€Subchapter€A€of€Chapter€IV€of€such€regulations€isÐ  "¨ Ðrelettered€to€subdivision€(i)€and€new€subdivisions€(g)€and€(h)€are€added€to€read€as€follows:Ð ä#€  Ðà  à(g)€ð ðPurchases€of€tangible€personal€property€or€services€on€qualified€Indian€reservations.ðð€€WhereÐ ¼%X" Ðproperty€or€services€subject€to€the€sales€or€compensating€use€tax€have€been€purchased€on€or€from€a€qualifiedÐ ”'0!$ Ðreservation,€as€such€term€is€defined€in€section€76.6€of€this€Title,€the€purchaser€is€not€relieved€of€his€or€herÐ l)#& Ðliability€to€pay€the€tax€due.€€The€tax€due€and€not€collected€must€be€paid€by€the€purchaser€directly€to€theÐ D+à$( ÐDepartment€of€Taxation€and€Finance€as€set€forth€in€subdivision€(b)€of€this€section.Ð -¸&* Ðà  à(h)€Notwithstanding€any€other€provision€of€this€Title,€in€lieu€of€filing€reports€and€paying€taxes€withinÐ d Ðthe€20-day€period€set€forth€in€subdivision€(b)€of€this€section,€the€taxes€may€be€reported€and€paid€with€suchÐ <Ø Ðpersonal€income€tax€forms€or€other€tax€forms€as€the€Commissioner€of€Taxation€and€Finance€deems€appropriate.€Ð  ° ÐThe€purchaser€should€check€the€personal€income€tax€and€other€such€forms€and€instructions€for€the€conditionsÐ ì ˆ Ðand€limitations€applicable€to€reporting€this€tax€on€such€forms€to€be€sure€that€such€purchaser€is€allowed€andÐ Ä ` Ðwishes€to€report€this€tax€on€such€forms.Ð œ8  Ðà  àSection€20.€Subdivision€(f)€of€section€561.1€of€such€regulations€is€REPEALED.Ð t  Ðà  àSection€21.€€A€new€subdivision€(d)€is€added€to€section€561.17€of€such€regulations€to€read€as€follows:Ð Lè  Ðà  à(d)€ð ðSales€on€qualified€Indian€reservations.ðð€The€provisions€of€section€414.6€of€this€Title€concerningÐ $À Ðsales€of€motor€fuel€on€qualified€Indian€reservations€apply€to€the€prepayment€of€sales€tax€imposed€on€motor€fuelÐ ü˜ Ðpursuant€to€section€1102€of€the€Tax€Law€in€the€same€manner€and€with€the€same€force€and€effect€as€if€theÐ Ôp Ðprovisions€of€such€section€had€been€incorporated€in€full€into€this€Part,€except€to€the€extent€that€any€suchÐ ¬H Ðprovision€is€either€inconsistent€with€a€provision€of€section€1102€of€the€Tax€Law€or€is€not€relevant€thereto,€andÐ „  Ðwith€such€other€modifications€as€may€be€necessary€to€adapt€the€language€of€the€provisions€of€section€414.6€toÐ \ø Ðthe€provisions€of€this€Part.Ð 4 Ð Ðà  àSection€22.€€A€new€section€562.2€is€added€to€such€regulations€to€read€as€follows:Ð  "¨ Ðà  àSection€562.2€€Joint€administration€by€the€Department€of€Taxation€and€Finance€of€State€and€local€salesÐ ä#€  Ðand€use,€motor€fuel€and€diesel€motor€fuel€taxes.€€(Tax€Law,€section€1142(11))Ð ¼%X" Ðà  à(a)€ð ðGeneral.ðð€€See€section€1142(11)€of€the€Tax€Law€and€section€561.17€of€this€Title€for€jointÐ ”'0!$ Ðadministration€provisions.Ð l)#& Ðà  à(b)€ð ðSales€on€qualified€Indian€reservations.ðð€The€provisions€of€section€431.1€of€this€Title€concerningÐ D+à$( Ðsales€of€diesel€motor€fuel€on€qualified€Indian€reservations€apply€to€the€prepayment€of€sales€tax€imposed€onÐ -¸&* Ðdiesel€motor€fuel€pursuant€to€section€1102€of€the€Tax€Law€in€the€same€manner€and€with€the€same€force€andÐ d Ðeffect€as€if€the€provisions€of€such€section€had€been€incorporated€in€full€into€this€Part,€except€to€the€extent€thatÐ <Ø Ðany€such€provision€is€either€inconsistent€with€a€provision€of€section€1102€of€the€Tax€Law€or€is€not€relevantÐ  ° Ðthereto,€and€with€such€other€modifications€as€may€be€necessary€to€adapt€the€language€of€the€provisions€ofÐ ì ˆ Ðsection€431.1€to€the€provisions€of€this€Part.Ð Ä ` Ðà  àSection€23.€€A€new€subdivision€(d)€is€added€to€section€564.1€of€such€regulations€to€read€as€follows:Ð œ8  Ðà  à(d)€ð ðSales€on€qualified€Indian€reservations.ðð€The€provisions€of€section€76.6€of€this€Title€concerning€salesÐ t  Ðof€cigarettes€on€qualified€Indian€reservations€apply€to€the€prepayment€of€sales€tax€imposed€on€cigarettesÐ Lè  Ðpursuant€to€section€1103€of€the€Tax€Law€in€the€same€manner€and€with€the€same€force€and€effect€as€if€theÐ $À Ðprovisions€of€such€section€had€been€incorporated€in€full€into€this€Part,€except€to€the€extent€that€any€suchÐ ü˜ Ðprovision€is€either€inconsistent€with€a€provision€of€section€1103€of€the€Tax€Law€or€is€not€relevant€thereto,€andÐ Ôp Ðwith€such€other€modifications€as€may€be€necessary€to€adapt€the€language€of€the€provisions€of€section€76.6€toÐ ¬H Ðthe€provisions€of€this€Part.Ð „  Ðà  àSection€24.€€This€rule€will€take€effect€on€the€date€that€theòòóó€Notice€of€Adoption€regarding€suchÐ \ø Ðamendments€is€published€in€the€òòState€Registeróó,€and€shall€apply€to€tax€periods€commencing€on€or€after€DecemberÐ 4 Ð Ð1,€2003.Ð  "¨ ÐÓÓÌÌÌà  àà p àà È àà àà x àà Ð àà ( àà € à_______________________________Ð ¨&D # Ðà  àà p àà È àà àà x àà Ð àà ( àà € àAndrew€S.€EristoffÐ ”'0!$ Ðà  àà p àà È àà àà x àà Ð àà ( àà € àExecutive€Deputy€CommissionerÐ €("% Ðà  àà p àà È àà àà x àà Ð àà ( àà € àof€Taxation€and€FinanceÐ l)#& ÐÌDated:€€Albany,€New€YorkÐ D+à$( Ðà  à€September€10,€2003Ð 0,Ì%) Ð