Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.3 KiB
Markdown
42 lines
2.3 KiB
Markdown
---
|
|
type: "LegalText"
|
|
title: "25 U.S.C. § 412a"
|
|
description: "Exemption from taxation of lands subject to restrictions against alienation; determination of homestead"
|
|
jurisdiction: "us"
|
|
corpus: "united_states_code"
|
|
kind: "code_section"
|
|
title_number: 25
|
|
title_name: "INDIANS"
|
|
chapter_number: "12"
|
|
chapter_name: "LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS"
|
|
section: "412a"
|
|
citation: "25 U.S.C. § 412a"
|
|
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_usc25@119-100.zip"
|
|
source_identifier: "/us/usc/t25/s412a"
|
|
source_file: "data/legal/raw/us/code/title-25/usc25.xml"
|
|
source_hash: "053cf5d824b34586163180f5021d07fd4e00c9d6a0af07348b93b9775dc4f8eb"
|
|
raw_snapshot_hash: "d4661d83bff6862be548ac8e843ba61e942ed983aade7cf83cb7dbc3dcd08168"
|
|
text_hash: "08fe332545f9d73ac5fb6745b275d94d1459f552675a7db372a10ad84f8bc5be"
|
|
retrieved_at: "2026-07-04"
|
|
confidence: "official"
|
|
tags: ["legal", "us-code"]
|
|
---
|
|
|
|
# 25 U.S.C. § 412a - Exemption from taxation of lands subject to restrictions against alienation; determination of homestead
|
|
|
|
## Text
|
|
|
|
All homesteads, heretofore purchased out of the trust or restricted funds of individual Indians, are hereby declared to be instrumentalities of the Federal Government and shall be nontaxable until otherwise directed by Congress: Provided, That the title to such homesteads shall be held subject to restrictions against alienation or encumbrance except with the approval of the Secretary of the Interior: And provided further, That the Indian owner or owners shall select, with the approval of the Secretary of the Interior, either the agricultural and grazing lands, not exceeding a total of one hundred and sixty acres, or the village, town, or city property, not exceeding in cost $5,000, to be designated as a homestead.
|
|
|
|
(June 20, 1936, ch. 622, § 2, 49 Stat. 1542; May 19, 1937, ch. 227, 50 Stat. 188.)
|
|
|
|
## Notes
|
|
|
|
Editorial Notes
|
|
|
|
Amendments1937—Act May 19, 1937, substituted “All homesteads” and “individual Indians” for “All lands the title to which is now held by an Indian subject to restrictions against alienation or encumbrance except with the consent or approval of the Secretary of the Interior” and “said Indian”, respectively, and inserted two provisos.
|