NE LB1037

Governor must enter into good-faith negotiations with federally recognized Indian tribes within 60 days of receiving a written request regarding cigarette and tobacco product tax collection agreements, with sessions at least every 90 days until agreement or declared impasse

Negotiations cannot be declined, terminated, or unreasonably delayed based on a tribe's unrelated governmental activities, including regulation of cannabis within tribal lands

Agreements cover collection, allocation, and refund of cigarette taxes, other tobacco product taxes, and Master Settlement Agreement escrow amounts for sales on Indian country

Agreements must include provisions for duration, administration, tax remittance, revenue division between parties, dispute resolution, mutual waiver of sovereign immunity, and reporting/auditing requirements

Tribes may use tribal stamps instead of state stamps for cigarette sales on Indian country, and agreements may allow sale of cigarettes not in the state directory if escrow requirements are met