4 USC 109: Same; exception of Indians
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

4 USC 109: Same; exception of Indians Text contains those laws in effect on January 15, 2013
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 .)