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4 U.S.C. § 109

U.S. CodeFederalPositive Law
Same; exception of Indians
About This Law
/us/usc/t4/s109
Title
4 — Flag and Seal, Seat of Government, and the States
Chapter
CH4
Release
119-84
Release Date
2026-04-17

Section Text

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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. (July 30, 1947, ch. 389, 61 Stat. 645.)

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