Title 4 — Flag and Seal, Seat of Government, and the States
Chapter 4 — The States
§ 109. Same; exception of Indians
Statutory text
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.
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.
4 U. S. C., § —
Pub. L. 80–389 · 61 Stat. 641
Enacted · 4 U.S.C. § 109
(July 30, 1947, ch. 389, 61 Stat. 645.)
Source evidence
Code source credit
(July 30, 1947, ch. 389, 61 Stat. 645.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(July 30, 1947, ch. 389, 61 Stat. 645.)