What taxes apply to rights-of-way approved under this part?

§ 169.11 What taxes apply to rights-of-way approved under this part? (a) Subject only to applicable Federal law: (1) Permanent improvements in a right-of-way, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State; (2) Activities under a right-of-way grant are not subject to any fee, tax, assessment, levy, or other charge (e.g., business use, privilege, public utility, excise, gross revenue taxes) imposed by any State or political subdivision of a State; and (3) The right-of-way interest is not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State. (b) Improvements, activities, and right-of-way interests may be subject to taxation by the Indian tribe with jurisdiction.