(b) Any agent who purchases unstamped packages of cigarettes from any person, which are intended for resale in or into the state, shall provide such person and the department with a certification under penalty of perjury that such cigarettes will not be resold by the agent in violation of the terms of this article. Such certification shall be provided to such person and the department prior to the first sale of such cigarettes by such person to the agent following the effective date of this subdivision, and annually thereafter, on such form as shall be prescribed by the commissioner. 5. Prior approval system. (a) For any year that the recognized governing body of an Indian nation or tribe has not elected to participate in the Indian tax exemption coupon system established in section four hundred seventy-one-e of this article, paragraph (b) of this subdivision provides for the prior approval system to be the mechanism as to how Indian nations or tribes or reservation cigarette sellers can purchase adequate quantities of tax-exempt cigarettes for the personal use and consumption of qualified members of the Indian nation or tribe on their nations' or tribes' qualified reservation.

(b) If an Indian nation or tribe does not elect to participate in the Indian tax exemption coupon system, Indian nations or tribes or reservation cigarette sellers may purchase from New York state licensed cigarette stamping agents and wholesalers an adequate quantity of tax-exempt cigarettes based on probable demand on their nations' or tribes' qualified reservation for official nation or tribal or qualified Indian use or consumption from agents and wholesalers who have received prior approval from the department. All such pre-approved tax exempt cigarettes shall nonetheless bear a tax stamp. The department shall grant agents and wholesalers prior approval in a manner and form to be determined by the department and as may be prescribed by regulation. The department shall issue expedited refunds or credits to agents whenever the department grants such prior approvals. Probable demand shall be determined as provided by subdivision two of section four hundred seventy-one-e of this article and as may be prescribed by regulation. 6. Tax agreements with Indian nations or tribes. If an Indian nation or tribe enters into an agreement with the state and the legislature approves such agreement or if an Indian nation or tribe enters into an agreement with the state that is part of a stipulation and order approved by a federal court of competent jurisdiction regarding the sale and distribution of cigarettes on the nation's or tribe's qualified reservation, the terms of such agreement shall take precedence over the provisions of this article and exempt sales to non-members of the tribe or nation and non-Indians by such nation from such taxes to the extent that such taxes are specifically referred to in the agreement, and the sale or distribution, including transportation, of any cigarettes to the nation's or tribe's qualified reservation shall be in accordance with the provisions of such agreement.