Section 44-19 Prohibition Against Sale of Unstamped Cigarettes
44-19.01 Sale of Unstamped Cigarettes Prohibited.
(a) Unless specifically exempt under sections 44-8.03 and 44-8.05, all cigarettes sold or intended
for sale within Spokane Tribal lands shall bear the Tribe’s Cigarette Tax Stamp in the manner
required pursuant to this Title.
(b) Any person who possesses unstamped cigarettes in violation of this Title with the intent to sell
such cigarettes, shall be guilty of an infraction and shall be subject to the following penalties:
(1) a fine equal to the amount of the cigarette levy that should have been assessed against
such cigarettes pursuant to Chapter 44-8;
(2) forfeiture of all unstamped cigarettes; and
(3) if applicable, revocation of the Spokane Tribe Cigarette Outlet License for a minimum of
3 years.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-21 Retailer Compliance Program
44-21.01 Tribal and Tribally-Licensed Retailer Compliance Program; Establishment; Purpose.
(a) The Tribe hereby establishes the Tribal and Tribally-Licensed Retailer Compliance Program
(“Program”).
(b) The purpose of the Program is to monitor compliance with the Tribe’s Cigarette Sales and Tax
Code and with the Agreement.
(c) The compliance program is designed to monitor and to investigate Tribal and Tribally-Licensed
Retailers in regard to:
(1) Sales to minors;
(2) Sales of unstamped cigarettes;
(3) Sales of cigarettes obtained from unauthorized sources; and
(4) Sales of exempt cigarettes to ineligible persons.
(d) The Tribe shall provide monitoring, sampling, investigation, reporting, and related activity
necessary to carry out the Tribal and Tribally-licensed retailer compliance program by the Tribe.
(e) The Tribe shall report violations of 4-11.01(3) and enforcement actions taken pursuant to Tribal
law to the Department within 30 days.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-23 Records
44-23.01 Stamp Vendor.
(a) The Stamp Vendor shall maintain records and invoices of stamps purchased from the stamp
manufacturer, records and invoices of sales of stamps to licensed wholesalers, manufacturers,
self-certified wholesalers, and self-certified Tribal wholesalers.
(b) All records required to be maintained by the Stamp Vendor shall be made available for inspection
and duplication by the Spokane Tribal Cigarette Tax Enforcement Department (“STCTED”), and
the 3rd Party Auditor, pursuant to Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-23.03 Tribal Retailers.
(a) Tribal Retailers shall maintain records and invoices of cigarettes purchased from licensed
wholesalers, self-certified wholesalers, self-certified Tribal wholesalers and manufacturers;
records and invoices of cigarettes sold; cigarette inventory; and records to verify that the retail
selling price included the applicable Tribal taxes.
(b) All records required to be maintained by Tribal Retailers shall be made available for inspection
and duplication by the STCTED, and the 3rd Party Auditor, pursuant to Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-23.05 Tribally-Licensed Retailers.
(a) Tribally-Licensed Retailers shall maintain records and invoices of cigarettes purchased from
licensed wholesalers, self-certified wholesalers, self-certified Tribal wholesalers and
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Revised Spokane Law & Order Code, 5/14/2013