CHAPTER 44 - CIGARETTE SALES AND TAX CODE
Section 44-1 Authority
44-1.01 Authority. The Spokane Tribal Council’s authority to adopt this Code is found in the Spokane Tribal
Constitution and in the inherent sovereignty of the Spokane Tribe of Indians to regulate its own territory and
the activities therein.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-3 Purpose
44-3.01 Purpose.
(a) The Spokane Tribal Council determines that regulation of the sale of cigarettes is essential to the
health and welfare of the Spokane Tribe of Indians and its members.
(b) The Spokane Tribal Council determines that a tax base is essential to the Tribe’s ability to
provide goods and services, and to finance government operations and economic development,
for the safety, health and welfare of the Spokane Tribe of Indians, its members, and those who
work on, live on, and visit Spokane Tribal Lands.
(c) In the public interest and for the welfare of the Spokane Tribe of Indians, its employees, the
residents of and visitors to Spokane Tribal Lands, the Spokane Tribal Council, in the exercise of
its authority under the Tribal Constitution, declares its purpose by the provisions of this Title to
regulate the sale of cigarettes, and to impose, collect, and administer taxes on the retail sale of
cigarettes.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-5 Scope; Compliance; Jurisdiction
44-5.01 Scope. This Title shall apply to the full extent of the sovereign jurisdiction of the Spokane Tribe of
Indians upon Spokane Tribal Lands.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-5.03 Compliance. Compliance with this Title hereby is made a condition of entering or residing upon
Spokane Tribal Lands.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-5.05 Consent to Jurisdiction. Any person who resides upon Spokane Tribal Lands, conducts business on
Spokane Tribal Lands, engages in a business transaction upon Spokane Tribal lands, receives benefits from
the Spokane Tribal government, including police, fire or emergency services, acts under Tribal authority, or
enters upon Spokane Tribal lands, shall be deemed to have consented to the following:
(a) To be bound by the terms of this Title;
(b) To the exercise of civil jurisdiction by the Spokane Tribal Court in legal actions arising pursuant
to this Title; and
(c) To detainment, service of summons and process, and search and seizure, in conjunction with
legal actions arising pursuant to this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-7 Definitions
44-7.01 Definitions. The following definitions apply throughout this Title unless otherwise specified or the
context clearly indicates otherwise. The term “shall” is always mandatory and is not discretionary.
(a) “Agreement” means the Cigarette Tax Agreement between the Spokane Tribe of Indians and the
state of Washington.
(b) “Auditor” means an independent 3rd party auditor selected pursuant to Chapter 44-15 of this
Title.
(c) “Carton” or “carton of cigarettes” means a carton of 200 cigarettes.
(d) “Cigarette” means any roll for smoking made wholly or in part of tobacco, irrespective of size or
shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other
ingredient, where such roll has a wrapper or cover made of paper or any material, except where
such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state.
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Revised Spokane Law & Order Code, 5/14/2013