| Directs all cigarette wholesalers to sell only tax-stamped cigarettes to everyone, unless presented with an Indian tax exemption coupon; provides that the failure of the department of taxation and finance to establish and distribute such coupons, shall not relieve wholesalers from the duty to collect cigarette taxes on cigarettes sold to Indian tribes and nations; provides for the refund of taxes paid by Indians because of the failure of the department of taxation and finance to issue Indian tax exemption coupons; directs such department to take all actions necessary to implement provisions relating to the imposition of cigarettes taxes on Indian reservations; establishes cause of action against such department for failure to take such actions. |
