26 U.S.C. § 4225
Section 4225 · Exemption of articles manufactured or produced by Indians
Amended 1 time on record
Applied in 3 court decisions — leading case Williams v. Babbitt (1997)
Most recently applied in King Mountain Tobacco Co. v. Alcohol & Tobacco Tax & Trade Bureau (January 2014)
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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, §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.