U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 32— MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— Exemptions, Registration, Etc.

26 U.S.C. § 4225

Exemption of articles manufactured or produced by Indians

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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.

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Williams v. Babbitt, 115 F.3d 657 (9th Cir. 1997).
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Williams v. Babbitt, 115 F.3d 657 (9th Cir. 1997). “§ 168 (j) (accelerated depreciation schedule for property on Indian reservations); 26 U.S.C. § 4225 (tax exemption for "native Indian handicraft"); 29 U.”
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