2013 US Code
Title 25 - Indians
Chapter 19 - INDIAN LAND CLAIMS SETTLEMENTS (§§ 1701 - 1780p)
Subchapter I - RHODE ISLAND INDIAN CLAIMS SETTLEMENT (§§ 1701 - 1716)
Part B - Tax Treatment (§§ 1715 - 1716)
Section 1715 - Exemption from taxation

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 1, Title 25 - INDIANS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 25 - INDIANS
CHAPTER 19 - INDIAN LAND CLAIMS SETTLEMENTS
SUBCHAPTER I - RHODE ISLAND INDIAN CLAIMS SETTLEMENT
Part B - Tax Treatment
Sec. 1715 - Exemption from taxation
Containssection 1715
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionstandard
Source CreditPub. L. 95-395, title II, §201, as added Pub. L. 96-601, §5(a), Dec. 24, 1980, 94 Stat. 3498.
Statutes at Large References94 Stat. 3498, 3499
Public Law ReferencesPublic Law 95-395, Public Law 96-601

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Exemption from taxation - 25 U.S.C. § 1715 (2013)
§1715. Exemption from taxation (a) General exemption

Except as otherwise provided in subsections (b) and (c) of this section, the settlement lands received by the State Corporation shall not be subject to any form of Federal, State, or local taxation while held by the State Corporation.

(b) Income-producing activities

The exemption provided in subsection (a) of this section shall not apply to any income-producing activities occurring on the settlement lands.

(c) Payments in lieu of taxes

Nothing in this subchapter shall prevent the making of payments in lieu of taxes by the State Corporation for services provided in connection with the settlement lands.

(Pub. L. 95–395, title II, §201, as added Pub. L. 96–601, §5(a), Dec. 24, 1980, 94 Stat. 3498.)

EFFECTIVE DATE

Pub. L. 96–601, §5(b), Dec. 24, 1980, 94 Stat. 3499, provided that: "The amendment made by subsection (a) [enacting this part] shall take effect on September 30, 1978."

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