---
kind: "section"
citation: "4 U.S.C. § 109"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "109"
heading: "Same; exception of Indians"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/109"
units:
  - "Chapter 4 — The States"
---

# §109. Same; exception of Indians


Nothing in sections [105](/usc/4/105.md) and [106](/usc/4/106.md) of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.


## Source credit

(July 30, 1947, ch. 389, 61 Stat. 645.)