{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-346.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-346.1","heading":"Tribal-State agreements — Supplemental terms","body":"A. The Legislature finds that:\n\n1. As codified in Section 1221 of Title 74 of the Oklahoma\n\nStatutes, Oklahoma’s standing policy is to work in a spirit of\n\ncooperation with all federally recognized Indian tribes in\n\nfurtherance of federal policy for the benefit of both the State of\n\nOklahoma and Tribal governments;\n\n2. Oklahoma has benefited from its implementation of this\n\npolicy through, among other things, the formation and entry of\n\nintergovernmental agreements or compacts with Tribal nations on a\n\nvariety of subjects; and\n\n3. As authorized by Section 346 of Title 68 of the Oklahoma\n\nStatutes, Oklahoma entered numerous compacts with Tribal nations\n\nrelating to taxation of tobacco product sales, which agreements have\n\nbenefited all parties by reducing intergovernmental disputes,\n\nincreasing Oklahoma tax revenues, and providing a stable environment\n\nfor Tribal and non-Tribal economic activity.\n\nB. Consistent with the Legislature’s intent declared in\n\nsubsection B of Section 346 of Title 68 of the Oklahoma Statutes,\n\nthe State of Oklahoma offers the following supplemental term to any\n\nTribe that is party to a State-Tribal tobacco products sales tax\n\ncompact entered pursuant to Section 346 of Title 68 of the Oklahoma\n\nStatutes or otherwise which was in effect on January 1, 2023, but is\n\nset to expire prior to December 31, 2024:\n\nSUPPLEMENTAL TERM TO\n\nTOBACCO PRODUCTS EXCISE TAX COMPACT\n\nBetween the [NAME OF TRIBE]\n\nand the STATE OF OKLAHOMA\n\nThe tobacco products excise tax compact between the [NAME\n\nOF TRIBE] and the STATE OF OKLAHOMA is hereby affirmed and\n\nshall be deemed in effect until December 31, 2024, and\n\nrestored, and any action to unilaterally terminate the compact\n\nprior to that date shall be null and void.\n\nC. Further and also consistent with such intent, the State of\n\nOklahoma offers the following restoration of and supplemental term\n\nto any Tribe that is party to a State-Tribal tobacco products excise\n\ntax compact entered pursuant to Section 346 of Title 68 of the\n\nOklahoma Statutes or otherwise and which was in effect as of January\n\n1, 2019, but which expired prior to the effective date of this act:\n\nRESTORATION OF AND SUPPLEMENTAL TERM TO\n\nTOBACCO PRODUCTS EXCISE TAX COMPACT TERM\n\nBetween the [NAME OF TRIBE]\n\nand the STATE OF OKLAHOMA\n\nNotwithstanding its expiration prior to the effective date\n\nof this act, the tobacco products excise tax compact between\n\nthe [NAME OF TRIBE] and the STATE OF OKLAHOMA in effect on\n\nJanuary 1, 2019, is hereby affirmed and restored to effect as\n\nof July 1, 2023, and shall remain in effect until December 31,\n\n2024, and any action to unilaterally terminate the compact\n\nprior to that date shall be null and void.\n\nD. Tribal acceptance of an offer codified in either subsection\n\nB or C of this section shall be indicated by letter from the Tribal\n\nparty’s governing body or official reciting the terms set forth\n\nabove and delivered to the Oklahoma Tax Commission. Such letter\n\nshall then be filed with the Secretary of State.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2de3407c06c925102ab4ece59e648a79d1739994acc6d6924532f6f554cb0d44","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-346","next":"us-ok/okla.-stat.-tit.-68-68-347"},"notice":"GroundRules: Original legal text. Not legal advice."}