Legal Opinion
Seneca Nation of Indians v. State
Appellate Division of the Supreme Court of the State of New York
Decided November 18, 2011PublishedCited by 7 opinions
1Opinion of the Court
Memorandum:
Plaintiff commenced this action seeking, inter alia, individual declarations that 20 NYCRR 74.6 (hereafter, the rule), concerning taxes imposed on cigarettes on qualified Indian reservations, is null, void and unenforceable based on the failure of defendant New York State Department of Taxation and Finance (Department) to comply with sections 201-a, 202-a and 202-b of the State Administrative Procedure Act. The Department promulgated the rule in accordance with the statutory mandate governing the sale of tax-exempt cigarettes on qualified reservations to members of an Indian nation…
2Cases cited5 opinions
- Oneida Nation of New York v. CuomoCourt of Appeals for the Second Circuit · 2011
- Hirsch v. Lindor Realty Corp.New York Court of Appeals · 1984
- Industrial Liaison Committee of Niagara Falls Area Chamber of Commerce v. WilliamsNew York Court of Appeals · 1988
- Schlossin v. Town of MarillaAppellate Division of the Supreme Court of the State of New York · 2008
- Binghamton-Johnson City Joint Sewage Board v. New York State Department of Environmental ConservationAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by7 opinions
- New York v. United Parcel Service, Inc.District Court, S.D. New York · 2016
- BROWN, UNIQUE v. STATE OF NEW YORKAppellate Division of the Supreme Court of the State of New York · 2016
- Brown ex rel. Stevens v. StateAppellate Division of the Supreme Court of the State of New York · 2016
- Brown ex rel. Stevens v. StateAppellate Division of the Supreme Court of the State of New York · 2016
- KEMPER INDEPENDENCE INSURANCE CO. v. ELLIS, LENOREAppellate Division of the Supreme Court of the State of New York · 2015
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