Internal Revenue Code:Sec. 4225. Exemption of articles manufactured or produced by Indians
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter G - Exemptions, Registration, Etc.
Statute
Sec. 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.
Sources
(Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
Stat. 1286.)
Miscellaneous
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, Sec. 119(a). See section 4221 of this title.
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.
