BUFFALO, N.Y. (AP) – The Seneca Indian Nation is trying to delay the taxation of reservation cigarette sales by challenging the way New York state adopted the regulations it intends to use to collect the levy.

A lawyer for the western New York tribe argued in state Supreme Court Monday that state officials circumvented proper procedures by adopting emergency rules outlining how the $4.35 per pack tax would be imposed beginning Wednesday.
For that reason, the Senecas say, a 2009 court order blocking the state from taxing cigarette sales to non-Indian customers should remain in place. The state argues the new regulations make the order moot and it should be lifted.
A ruling from the judge in Buffalo is expected by Tuesday.
A separate Seneca challenge to the tax is pending in federal court.