
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC398c]

 
                            TITLE 25--INDIANS
 
  CHAPTER 12--LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
 
Sec. 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 and directed to cause 
such taxes to be paid out of the tribal funds in the Treasury: Provided, 
That such taxes shall not become a lien or charge of any kind against 
the land or other property of such Indians.

(Mar. 3, 1927, ch. 299, Sec. 3, 44 Stat. 1347.)
