25 U.S.C. · Indians
25 U.S.C. § 412a

Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

Ch. 12 — LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
Title 25 U.S.C. ● ACTIVE Primary Source Ch. 12
Statutory Text

25 U.S.C. § 412a — Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

U.S.C. Title 25 - INDIANS 25 U.S.C. United States Code, 2023 Edition Title 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 From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Editorial Notes

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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The statutory text of 25 U.S.C. § 412a is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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