---
type: "LegalText"
title: "4 U.S.C. § 109"
description: "Same; exception of Indians"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 4
title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
chapter_number: "4"
chapter_name: "THE STATES"
section: "109"
citation: "4 U.S.C. § 109"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip"
source_identifier: "/us/usc/t4/s109"
source_file: "data/legal/raw/us/code/title-04/usc04.xml"
source_hash: "e8c6742a88377434ef6683867ce4f468720f3c1a89db9b224692318fa9b48969"
raw_snapshot_hash: "75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882"
text_hash: "cd1ee0a03eceb231dc34f7606cd02aa04afee84fcaa76f2b0ac588a5a47397ce"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 4 U.S.C. § 109 - Same; exception of Indians

## Text

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.

(July 30, 1947, ch. 389, 61 Stat. 645.)