§ 71. — Future treaties with Indian tribes.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 25USC71]
TITLE 25--INDIANS
CHAPTER 3--AGREEMENTS WITH INDIANS
SUBCHAPTER I--TREATIES
Sec. 71. Future treaties with Indian tribes
No Indian nation or tribe within the territory of the United States
shall be acknowledged or recognized as an independent nation, tribe, or
power with whom the United States may contract by treaty; but no
obligation of any treaty lawfully made and ratified with any such Indian
nation or tribe prior to March 3, 1871, shall be hereby invalidated or
impaired. Such treaties, and any Executive orders and Acts of Congress
under which the rights of any Indian tribe to fish are secured, shall be
construed to prohibit (in addition to any other prohibition) the
imposition under any law of a State or political subdivision thereof of
any tax on any income derived from the exercise of rights to fish
secured by such treaty, Executive order, or Act of Congress if section
7873 of title 26 does not permit a like Federal tax to be imposed on
such income.
(R.S. Sec. 2079; Pub. L. 100-647, title III, Sec. 3042, Nov. 10, 1988,
102 Stat. 3641.)
Codification
R.S. Sec. 2079 derived from act Mar. 3, 1871, ch. 120, Sec. 1, 16
Stat. 566.
Amendments
1988--Pub. L. 100-647 inserted sentence at end relating to State tax
treatment of income derived by Indians from exercise of fishing rights
secured by treaties, Executive orders, or Acts of Congress.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100-647 applicable to all periods beginning
before, on, or after Nov. 10, 1988, with no inference created as to
existence or nonexistence or scope of any income tax exemption derived
from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or
Executive order, see section 3044 of Pub. L. 100-647, set out as an
Effective Date note under section 7873 of Title 26, Internal Revenue
Code.
Short Title of 2000 Amendment
Pub. L. 106-179, Sec. 1, Mar. 14, 2000, 114 Stat. 46, provided that:
``This Act [amending sections 81 and 476 of this title] may be cited as
the `Indian Tribal Economic Development and Contract Encouragement Act
of 2000'.''
