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► 26 U.S.C. § 4225 26 u.s.c. · manufacturers excise taxes · title 26
26 U.S.C. § 4225
Exemption of articles manufactured or produced by Indians
Title 26 USC
● ACTIVE
Ch. 32
Jurisdiction Federal — United States
Chapter MANUFACTURERS EXCISE TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-CC350C
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter G - Exemptions, Registration, Etc. Sec. 4225 - Exemption of articles manufactured or produced by Indians From the U.S. Government Publishing Office, www.gpo.gov

§4225. Exemption of articles manufactured or produced by Indians

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

(Added Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1286.)

Editorial Notes

Prior Provisions A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, §119(a). See section 4221 of this title.

Executive Documents Admission of Alaska as State Admission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4225 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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Chapter 32 — MANUFACTURERS EXCISE TAXES
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26 U.S.C.
Citation
26 U.S.C. § 4225
Status
● ACTIVE
Chapter
32 — MANUFACTURERS EXCISE TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-CC350C
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Internal Revenue Code — 26 U.S.C. § 4225