---
kind: "unit"
title: "43"
title_heading: "Public Lands"
key: "ch12/schVIII"
level: "subchapter"
label: "Subchapter VIII"
heading: "Taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/43/ch12-schVIII"
sections_count: 4
---

# Subchapter VIII — Taxation

Title 43 — Public Lands › Chapter 12 — Reclamation and Irrigation of Lands by Federal Government

## Sections

- [§455. State taxation; lands of homestead entryman](/usc/43/455.md)
- [§455a. State taxation; lands of desert-land entryman](/usc/43/455a.md)
- [§455b. State tax as lien upon lands; prior lien of United States; rights of holder of tax title](/usc/43/455b.md)
- [§455c. Extinguishment of liens and tax titles on reversion of lands to United States](/usc/43/455c.md)