Title 4, Flag and Seal; Seat of Government; StatesRelease 119-102

§109 Same; Exception of Indians

Title 4 › CHAPTER 4 — THE STATES › § 109

Last updated Aug 21, 2026|Official source

Summary

It prevents the government from charging or collecting any tax on an Indian who is not already required to pay that tax.

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

Aug 21, 2026

Release point: 119-102