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§ 109. Same; exception of Indians

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Release point 119-1 · current through 01/29/2025

§ 109.

Same; exception of Indians

Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.

Source(July 30, 1947, ch. 389, 61 Stat. 645.)

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Cite this exact text: /us/usc/?id=id128bd9b4-f87d-11ef-b94d-97e317d2120c

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