Bill Text: CA AB1139 | 2023-2024 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Recognition of tribal court money judgments: tribal sales taxes.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Passed) 2023-09-01 - Chaptered by Secretary of State - Chapter 138, Statutes of 2023. [AB1139 Detail]

Download: California-2023-AB1139-Amended.html

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Amended  IN  Assembly  April 12, 2023

CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill

No. 1139

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Introduced by Assembly Member Garcia
(Coauthor: Assembly Member Wallis)
(Coauthor: Senator Seyarto)

February 15, 2023

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

LEGISLATIVE COUNSEL'S DIGEST

AB 1139, as amended, 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 sales taxes, as specified, and related interest or penalties.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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Bill Text

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.

(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) Notwithstanding paragraph (1) of subdivision (b), this chapter applies to tribal court money judgments for tribal sales taxes, as described in clause 3 of subparagraph (A) (B) of paragraph (3) of subdivision (d) of Section 1616 of Title 18 of the California Code of Regulations, and related interest or penalties.

(d) Nothing in this chapter shall be deemed or construed to expand or limit the jurisdiction of either the state or any Indian tribe.