§ 398c. — Taxes.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC398c]
TITLE 25--INDIANS
CHAPTER 12--LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
Sec. 398c. Taxes
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.
(Mar. 3, 1927, ch. 299, Sec. 3, 44 Stat. 1347.)
