Title 25, IndiansRelease 119-102
§398c Taxes
Title 25 › CHAPTER 12 — LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS › § 398c
Summary
State or local governments may tax a lessee’s property and production on Executive-order Indian reservations, including Indians’ shares in bonuses, rentals and royalties. The Secretary of the Interior must pay those taxes from tribal funds in the Treasury, and they can’t be liens on Indian land.
Full Legal Text
Title 25, §398c
Indians, Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
25 U.S.C. § 398c
Title 25, Indians
Last Updated
Aug 21, 2026
Release point: 119-102