Appellate Division of the Supreme Court of the State of New York November 18, 2011 (Seneca Nation of Indians v. State)

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