4 U.S.C. § 109
Section 109 · Same; exception of Indians
Amended 1 time on record
Applied in 17 court decisions — leading case Warren Trading Post Company v. Arizona State Tax Commission (1965)
Most recently applied in United States v. Roman Surratt (November 2011)
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.
Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.