Your institution may have access to this item. Find your institution then sign in to continue.
Title
TOBACCO PRODUCTS TAX ACT.
Abstract
The article states that the judgment in Keweenaw Bay Indian Community vs. Jay Rising affirmed Michigan's right to collect taxes under the Tobacco Products Tax Act when products are sold on tribal land. The Community and Michigan were not able to negotiate a new tax agreement after 1997, although the state did offer a refund system on untaxed cigarettes to retailers in Indian Country. Six issues raised on appeal by the Indian community included an 1842 treaty.