Bill Text

Bill Information


Bill PDF |Add To My Favorites |Track Bill | print page

AB-1139 Recognition of tribal court money judgments: tribal sales taxes.(2023-2024)

SHARE THIS: share this bill in Facebook share this bill in Twitter
Date Published: 09/01/2023 09:00 PM
AB1139:v95#DOCUMENT

Assembly Bill No. 1139
CHAPTER 138

An act to amend Section 1731 of the Code of Civil Procedure, relating to civil actions.

[ Approved by Governor  September 01, 2023. Filed with Secretary of State  September 01, 2023. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 1139, Garcia. Recognition of tribal court money judgments: tribal sales taxes.
Existing federal law recognizes the sovereignty of federally recognized Indian tribes and provides for financial, developmental, and operational support of tribal justice systems. Existing law, the Tribal Court Civil Money Judgment Act, governs the procedure by which the superior courts of the state recognize and enter tribal court money judgments of any federally recognized Indian tribe. The act does not apply to tribal court money judgments for taxes, fines, or other penalties.
This bill would provide that the Tribal Court Civil Money Judgment Act applies to tribal court money judgments for tribal taxes, as specified, and related interest or penalties.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 1731 of the Code of Civil Procedure is amended to read:

1731.
 (a) This chapter governs the procedures by which the superior courts of the State of California recognize and enter tribal court money judgments of any federally recognized Indian tribe. Determinations regarding recognition and entry of a tribal court money judgment pursuant to state law shall have no effect upon the independent authority of that judgment. To the extent not inconsistent with this chapter, the Code of Civil Procedure shall apply.
(b) This chapter does not apply to any of the following tribal court money judgments:
(1) For taxes, fines, or other penalties, except for tribal taxes as described in clause 3 of subparagraph (B) of paragraph (3) of subdivision (d) of Section 1616 of Article 10 of Chapter 4 of Division 2 of Title 18 of the California Code of Regulations, and related interest or penalties.
(2) For which federal law requires that states grant full faith and credit recognition, including child support orders under the Full Faith and Credit for Child Support Orders Act (28 U.S.C. Sec. 1738B), except for the purposes of recognizing a tribal court order establishing the right of a child or other dependent of a participant in a retirement plan or other plan of deferred compensation to an assignment of all or a portion of the benefits payable.
(3) For which state law provides for recognition, including child support orders recognized under the Uniform Child Custody Jurisdiction and Enforcement Act (Part 3 (commencing with Section 3400) of Division 8 of the Family Code), other forms of family support orders under the Uniform Interstate Family Support Act (Part 6 (commencing with Section 5700.101) of Division 9 of the Family Code), except for the purposes of recognizing a tribal court order establishing the right of a spouse, former spouse, child, or other dependent of a participant in a retirement plan or other plan of deferred compensation to an assignment of all or a portion of the benefits payable.
(4) For decedents’ estates, guardianships, conservatorships, internal affairs of trusts, powers of attorney, or other tribal court money judgments that arise in proceedings that are or would be governed by the Probate Code.
(c) Nothing in this chapter shall be deemed or construed to expand or limit the jurisdiction of either the state or any Indian tribe.