Governor could negotiate tobacco tax agreements with Nebraska tribes

The Governor or a representative would negotiate in good faith with a tribe after receiving its written request, but could choose whether to sign an agreement. Talks may cover collecting, dividing, and refunding cigarette and other tobacco product taxes, as well as related escrow money, for sales on a tribe’s land in Nebraska. The Governor could not refuse, end, or unreasonably delay talks mainly because a tribe uses its lawful authority on matters unrelated to tobacco taxes, including regulating cannabis. Existing obligations for tobacco escrow would not alone justify refusing or unreasonably delaying talks if the tribe’s proposals follow federal law and the Master Settlement Agreement. Talks would begin within 60 days of the Governor receiving the request and continue until the parties sign an agreement or jointly declare a written impasse. While talks remain active, they would meet at least once every 90 days.