
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4225]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
              Subchapter G--Exemptions, Registration, Etc.
 
Sec. 4225. Exemption of articles manufactured or produced by 
        Indians
        
    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. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72 Stat. 
1286.)


                            Prior Provisions

    A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, 
related to exemption for exports, prior to repeal by Pub. L. 85-859, 
Sec. 119(a). See section 4221 of this title.


                      Admission of Alaska as State

    Admission 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. 85-508, July 7, 1958, 72 
Stat. 339, set out as notes preceding section 21 of Title 48, 
Territories and Insular Possessions.
