2011 US Code
Title 25 - Indians
Chapter 12 - LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS (§§ 391 - 416j)
Section 412a - Exemption from taxation of lands subject to restrictions against alienation; determination of...

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 25 - INDIANS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 25 - INDIANS
CHAPTER 12 - LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
Sec. 412a - Exemption from taxation of lands subject to restrictions against alienation; determination of homestead
Containssection 412a
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditJune 20, 1936, ch. 622, §2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.
Statutes at Large References49 Stat. 1542
50 Stat. 188

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25 USC § 412a (2011)
§412a. Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

All homesteads, heretofore purchased out of the trust or restricted funds of individual Indians, are hereby declared to be instrumentalities of the Federal Government and shall be nontaxable until otherwise directed by Congress: Provided, That the title to such homesteads shall be held subject to restrictions against alienation or encumbrance except with the approval of the Secretary of the Interior: And provided further, That the Indian owner or owners shall select, with the approval of the Secretary of the Interior, either the agricultural and grazing lands, not exceeding a total of one hundred and sixty acres, or the village, town, or city property, not exceeding in cost $5,000, to be designated as a homestead.

(June 20, 1936, ch. 622, §2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.)

Amendments

1937—Act May 19, 1937, substituted “All homesteads” and “individual Indians” for “All lands the title to which is now held by an Indian subject to restrictions against alienation or encumbrance except with the consent or approval of the Secretary of the Interior” and “said Indian”, respectively, and inserted two provisos.

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