U.S Code last checked for updates: Sep 29, 2023
§ 398c.
Taxes

Taxes may be levied and collected by the State or local authority upon improvements, output of mines or oil and gas wells, or other rights, property, or assets of any lessee upon lands within Executive order Indian reservations in the same manner as such taxes are otherwise levied and collected, and such taxes may be levied against the share obtained for the Indians as bonuses, rentals, and royalties, and the Secretary of the Interior is hereby authorized

(Mar. 3, 1927, ch. 299, § 3, 44 Stat. 1347.)
cite as: 25 USC 398c