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Title 25 — Indians

Chapter 24 — Indian Land Consolidation

§ 2210. Tax exemption

Statutory text

All lands or interests in land acquired by the United States for an Indian or Indian tribe under authority of this chapter shall be exempt from Federal, State and local taxation.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Indian Land Consolidation Act

    Pub. L. 97–459 title II § 211 · 96 Stat. 2515

    Enacted · 25 U.S.C. § 2210

    (Pub. L. 97–459, title II, § 211, Jan. 12, 1983, 96 Stat. 2519.)

    Source evidence

    Code source credit
    (Pub. L. 97–459, title II, § 211, Jan. 12, 1983, 96 Stat. 2519.)

    Enacted provision · exact public law section
    Sec. 211. All lands or interests in land acquired by the United Tax exemption. 25 USC 2210. States for an Indian or Indian tribe under authority of this title shall be exempt from Federal, State and local taxation.

1 of 1 references resolved to an enrolled provision

Credits

(Pub. L. 97–459, title II, § 211, , 96 Stat. 2519.)

Parsed from the official OLRC USLM XML in data/usc_all/usc25.xml · release point 119-108 · OLRC build 2026-05-06

USLM identifier /us/usc/t25/s2210