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4 U.S.C. 109: Same; exception of IndiansText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 4-FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATESCHAPTER 4-THE STATES
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§109. Same; exception of Indians

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 .)