section 7873 of title 26No Indian nation or tribe within the territory of the United States shall be acknowledged or recognized as an independent nation, tribe, or power with whom the United States may contract by treaty; but no obligation of any treaty lawfully made and ratified with any such Indian nation or tribe prior to , shall be hereby invalidated or impaired. Such treaties, and any Executive orders and Acts of Congress under which the rights of any Indian tribe to fish are secured, shall be construed to prohibit (in addition to any other prohibition) the imposition under any law of a State or political subdivision thereof of any tax on any income derived from the exercise of rights to fish secured by such treaty, Executive order, or Act of Congress if does not permit a like Federal tax to be imposed on such income.
Pub. L. 100–647, title III, § 3042102 Stat. 3641(R.S. § 2079; , , .)
Editorial Notes
Codification
act Mar. 3, 1871, ch. 120, § 116 Stat. 566R.S. § 2079 derived from , .
Amendments
Pub. L. 100–6471988— inserted sentence at end relating to State tax treatment of income derived by Indians from exercise of fishing rights secured by treaties, Executive orders, or Acts of Congress.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647section 3044 of Pub. L. 100–647section 7873 of Title 26Amendment by applicable to all periods beginning before, on, or after , with no inference created as to existence or nonexistence or scope of any income tax exemption derived from fishing rights secured as of , by any treaty, law, or Executive order, see , set out as an Effective Date note under , Internal Revenue Code.
Short Title of 2022 Amendment
Pub. L. 117–317, § 1136 Stat. 4419
Short Title of 2000 Amendment
Pub. L. 106–179, § 1114 Stat. 46