4 USC § 109 - Same; exception of Indians

---
identifier: "/us/usc/t4/s109"
source: "usc"
legal_status: "official_legal_evidence"
title: "4 USC § 109 - Same; exception of Indians"
title_number: 4
title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
section_number: "109"
section_name: "Same; exception of Indians"
chapter_number: 4
chapter_name: "THE STATES"
positive_law: true
currency: "119-84"
last_updated: "2025-03-03"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(July 30, 1947, ch. 389, 61 Stat. 645.)"
---


# § 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.

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**Source Credit**: (July 30, 1947, ch. 389, 61 Stat. 645.)