FEDERAL · 25 U.S.C. · Chapter 12
Taxes
Current through Pub. L. 119-102
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.
Free access — add to your briefcase to read the full text and ask questions with AI
25 U.S.C. § 398c (Taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Merrion v. Jicarilla Apache Tribe
455 U.S. 130 (Supreme Court, 1982)
Cotton Petroleum Corp. v. New Mexico
490 U.S. 163 (Supreme Court, 1989)
Merrion v. Jicarilla Apache Tribe
617 F.2d 537 (Tenth Circuit, 1980)
Southland Royalty Co. v. Navajo Tribe of Indians
715 F.2d 486 (Tenth Circuit, 1983)
Texaco, Inc. v. San Juan County
869 P.2d 942 (Utah Supreme Court, 1994)
Southland Royalty Company v. Navajo Tribe Of Indians
715 F.2d 486 (Tenth Circuit, 1983)
Opinion No. Oag 43-86, (1986)
75 Op. Att'y Gen. 220 (Wisconsin Attorney General Reports, 1986)
Seminole Tribe of Florida v. Marshall Stranburg
(Eleventh Circuit, 2015)
Source Credit
History
(Mar. 3, 1927, ch. 299, §3, 44 Stat. 1347.)