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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4225 Exemption of articles manufactured or produced by Indians us united_states_code code_section 26 INTERNAL REVENUE CODE 32 MANUFACTURERS EXCISE TAXES 4225 26 U.S.C. § 4225 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4225 data/legal/raw/us/code/title-26/usc26.xml 94d58873f4c29d78676984c0fcd0eb8f9c2f3c7e6e3a24adfb08c0b69e490979 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 2cbd23e91d5f767a4423d3af462cad18fcf697226b141cf2b84544e8e4e443bc 2026-07-04 official
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26 U.S.C. § 4225 - Exemption of articles manufactured or produced by Indians

Text

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.

(Added Pub. L. 85859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1286.)

Notes

Editorial Notes

Prior ProvisionsA prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85859, § 119(a). See section 4221 of this title.

Executive Documents

Admission of Alaska as StateAdmission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.