25 U.S.C. § 1715
Section 1715 · Exemption from taxation
Amended 1 time on record
Applied in 4 court decisions — leading case Rhode Island v. Narragansett Indian Tribe (1994)
Most recently applied in 296 F. Supp. 2d 153 - Narragansett Indian Tribe of Rhode Island v. Rhode Island (December 2003)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Except as otherwise provided in subsections (b) and (c) of this section, the settlement lands received by the State Corporation shall not be subject to any form of Federal, State, or local taxation while held by the State Corporation.
The exemption provided in subsection (a) of this section shall not apply to any income-producing activities occurring on the settlement lands.
Nothing in this subchapter shall prevent the making of payments in lieu of taxes by the State Corporation for services provided in connection with the settlement lands.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Effective Date
Section 5(b) of Pub. L. 96–601 provided that: “The amendment made by subsection (a) [enacting this part] shall take effect on September 30, 1978.”