---
kind: "section"
citation: "25 U.S.C. § 5141"
title: "25"
title_heading: "Indians"
number: "5141"
heading: "Interest rates and taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/25/5141"
units:
  - "Chapter 45 — Protection of Indians and Conservation of Resources"
---

# §5141. Interest rates and taxes


Loans made or insured pursuant to sections [5136](/usc/25/5136.md) to [5143](/usc/25/5143.md) of this title will be subject to the interest rate provisions of section 307(a)(3)(B) of the Consolidated Farmers Home Administration Act of 1961, as amended [[7 U.S.C. 1927(a)(3)(B)](/usc/7/1927.md?p=a-3-B)], and to the provisions of subtitle D of that Act [[7 U.S.C. 1981](/usc/7/1981.md) et seq.] except [sections 340](/usc/25/340.md) [[7 U.S.C. 1990](/usc/7/1990.md)], 341, 342 [[7 U.S.C. 1013a](/usc/7/1013a.md)], and 343 [[7 U.S.C. 1991](/usc/7/1991.md)] thereof: Provided, That [section 334](/usc/25/334.md) [[7 U.S.C. 1984](/usc/7/1984.md)] thereof shall not be construed to subject to taxation any lands or interests therein while they are held by an [Indian tribe](/usc/25/5130.md?p=2) or tribal corporation or by the United States in trust for such tribe or tribal corporation pursuant to sections [5136](/usc/25/5136.md) to [5143](/usc/25/5143.md) of this title.


## Source credit

(Pub. L. 91–229, § 5, Apr. 11, 1970, 84 Stat. 120; Pub. L. 101–624, title XVIII, § 1854(a), Nov. 28, 1990, 104 Stat. 3837.)

## Notes

### Editorial Notes

### References in Text

The Consolidated Farmers Home Administration Act of 1961, referred to in text, is now the Consolidated Farm and Rural Development Act, Pub. L. 87–128, title III, Aug. 8, 1961, 75 Stat. 307. Subtitle D of the Consolidated Farm and Rural Development Act is classified principally to subchapter IV (§ 1981 et seq.) of chapter 50 of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out under section 1921 of Title 7 and Tables.

Section 341 of that Act is set out as a note under section 1921 of Title 7.

### Codification

Section was formerly classified to section 492 of this title prior to editorial reclassification and renumbering as this section.

### Amendments

1990—Pub. L. 101–624 substituted “section 307(a)(3)(B)” for “section 307(a)”.