Title 4 — Flag and Seal; Seat of Government; StatesRelease 119-73not60
§109 Same; Exception of Indians
Title 4 › Chapter 4— THE STATES › § 109
Summary
Does not allow taxes on any Indian who is not already taxed.
Full Legal Text
Title 4, §109
Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC
Nothing in section 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.
Reference
Citations & Metadata
Citation
4 U.S.C. § 109
Title 4 — Flag and Seal; Seat of Government; States
Last Updated
Apr 3, 2026
Release point: 119-73not60