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25 U.S.C. § 398c — Taxes

submitted 99 years ago by ch. 299 to r/title-25-INDIANS · 118 words · no verdicts yet

in plain englishAI-generated · not legal advice

States and local governments may tax improvements, mine output, and oil and gas well output on Executive order Indian reservation leases. They may also tax the Indians' share of bonuses, rentals, and royalties. The Secretary of the Interior must pay these taxes from tribal funds, but the taxes can never become a lien on the land.

A state or local government may tax certain things on lands within Executive order Indian reservations that are leased out. This includes improvements on the land, the output of mines or oil and gas wells, and other rights, property, or assets belonging to a lessee. These taxes are collected the same way such taxes are normally collected. These taxes may also be charged against the share of bonuses, rentals, and royalties that go to the Indians. The Secretary of the Interior must pay these taxes using money from the tribal funds held in the Treasury. But these taxes can never become a lien or any other legal claim against the land itself, or against any other property belonging to the Indians.
the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Mar. 3, 1927, ch. 299, § 3, 44 Stat. 1347.)

history & why it existsrecord from the source credit
  • 1927Enacted · Act of Mar. 3, 1927, ch. 299 · 44 Stat. 1347

A history note hasn’t been published yet. The record shows enactment by ch. 299 on 1927-03-03.

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