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Title 25 — Indians

Chapter 12 — Lease, Sale, or Surrender of Allotted or Unallotted Lands

§ 398c. Taxes

Statutory text

Taxes may be levied and collected by the State or local authority upon improvements, output of mines or oil and gas wells, or other rights, property, or assets of any lessee upon lands within Executive order Indian reservations in the same manner as such taxes are otherwise levied and collected, and such taxes may be levied against the share obtained for the Indians as bonuses, rentals, and royalties, and the Secretary of the Interior is hereby authorized and directed to cause such taxes to be paid out of the tribal funds in the Treasury: Provided, That such taxes shall not become a lien or charge of any kind against the land or other property of such Indians.

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. Pub. L. 69–299 § 3 · 44 Stat. 554

    Enacted · 25 U.S.C. § 398c

    (Mar. 3, 1927, ch. 299, § 3, 44 Stat. 1347.)

    Source evidence

    Code source credit
    (Mar. 3, 1927, ch. 299, § 3, 44 Stat. 1347.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Mar. 3, 1927, ch. 299, § 3, 44 Stat. 1347.)

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/s398c