Same; exception of Indians
4 U.S.C. § 109
in effectNothing 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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc04@119-95.zipFetched: 6/2/2026
