{"data":{"id":"us/4-u.s.c.-109","jurisdiction":"us","citation":"4 U.S.C. § 109","heading":"Same; exception of Indians","body":"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.","path":["Title 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES","CHAPTER 4—THE STATES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc04@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:55:31Z","sha256":"1bef36a230d80d9e2b91baca6e5b260a59a885f76270f684806b65e8aedf3471","source_id":"us","stale":false,"prev":"us/4-u.s.c.-108","next":"us/4-u.s.c.-110"},"notice":"GroundRules: Original legal text. Not legal advice."}