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the U.S. Code
2012 U.S. Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - THE STATES (§§ 101 - 126)
Section 109 - Same; exception of Indians
THE STATES - 4 U.S.C. § 109 (2012)
§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.)
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