Browse Arkansas Code titles and sections
25 U.S.C. § 71 — Future treaties with Indian tribes
Federal law — U.S. Code and appendices · legal_authorities
No Indian nation or tribe within the territory of the United States shall be acknowledged or recognized as an independent nation, tribe, or power with whom the United States may contract by treaty; but no obligation of any treaty lawfully made and ratified with any such Indian nation or tribe prior to March 3, 1871, shall be hereby invalidated or impaired. Such treaties, and any Executive orders and Acts of Congress under which the rights of any Indian tribe to fish are secured, shall be construed to prohibit (in addition to any other prohibition) the imposition under any law of a State or political subdivision thereof of any tax on any income derived from the exercise of rights to fish secured by such treaty, Executive order, or Act of Congress if [section 7873 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7873&num=0&edition=prelim) does not permit a like Federal tax to be imposed on such income.
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 71
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 5605f6a2e711a2d3096e568470f47aeae597260f1631ae12d625118f9f52f9b8. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_2224c802bc3282af68e4e1ab
Source file: Laws/federal/codes/united-states-code/title-25/section-71-future-treaties-with-indian-tribes--eb7a8935cd.md
Pages: Not recorded – Not recorded
Passage SHA-256: 279af6c935b9c4139c725fcc0e9d511da6f05f8ab529d667aed90d53c313fef7
Source location: Title 25, Chapter 3, § 71; chapter-003-agreements-with-indians.md
Stored source content
No Indian nation or tribe within the territory of the United States shall be acknowledged or recognized as an independent nation, tribe, or power with whom the United States may contract by treaty; but no obligation of any treaty lawfully made and ratified with any such Indian nation or tribe prior to March 3, 1871, shall be hereby invalidated or impaired. Such treaties, and any Executive orders and Acts of Congress under which the rights of any Indian tribe to fish are secured, shall be construed to prohibit (in addition to any other prohibition) the imposition under any law of a State or political subdivision thereof of any tax on any income derived from the exercise of rights to fish secured by such treaty, Executive order, or Act of Congress if [section 7873 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7873&num=0&edition=prelim) does not permit a like Federal tax to be imposed on such income.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Income and self-employment taxes** — No tax shall be imposed by subtitle A on income derived—
(A) by a member of an Indian tribe directly or through a qualified Indian entity, or
(B) by a qualified Indian entity,
from a fishing rights-related activity of such tribe.
(2) **Employment taxes** — No tax shall be imposed by subtitle C on remuneration paid for services performed in a fishing rights-related activity of an Indian tribe by a member of such tribe for another member of such tribe or for a qualified Indian entity.
**(b) Definitions** For purposes of this section—
(1) **Fishing rights-related activity** — The term “fishing rights-related activity” means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.
(2) **Recognized fishing rights** — The term “recognized fishing rights” means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.
(3) **Qualified Indian entity**
(A) *In general* — The term “qualified Indian entity” means, with respect to an Indian tribe, any entity if—
(i) such entity is engaged in a fishing rights-related activity of such tribe,
(ii) all of the equity interests in the entity are owned by qualified Indian tribes, members of such tribes, or their spouses,
(iii) except as provided in regulations, in the case of an entity which engages to any extent in any substantial processing or transporting of fish, 90 percent or more of the a
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7873
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 27
TITLE 25—INDIANS
§ 72
Section 70n–4, Pub. L. 88–168, § 4, Nov. 4, 1963, 77 Stat.
301, related to payment of interest and repayment from
judgments.
Section 70n–5, Pub. L. 88–168, § 5, Nov. 4, 1963, 77 Stat.
301, related to crediting to revolving fund of repay-
ments and interest.
Section 70n–6, Pub. L. 88–168, § 6, Nov. 4, 1963, 77 Stat.
301, related to liability of the United States.
Section 70n–7, Pub. L. 88–168, § 7, Nov. 4, 1963, 77 Stat.
301, prohibited approval of contingent fee contracts for
witness before Commission.
Section 70o, act Aug. 13, 1946, ch. 959, § 16, 60 Stat.
1053, forbade a member of Congress from practicing be-
fore Commission.
Section 70p, act Aug. 13, 1946, ch. 959, § 17, 60 Stat.
1053, related to hearings by Commission.
Section 70q, acts Aug. 13, 1946, ch. 959, § 18, 60 Stat.
1054; Apr. 10, 1967, Pub. L. 90–9, § 4, 81 Stat. 11, related
to testimony of witnesses before Commission.
Section 70r, act Aug. 13, 1946, ch. 959, § 19, 60 Stat.
1054, related to final determinations of Commission.
Section 70s, acts Aug. 13, 1946, ch. 959, § 20, 60 Stat.
1054; Sept. 8, 1960, Pub. L. 86–722, 74 Stat. 829; Mar. 13,
1978, Pub. L. 95–243, 92 Stat. 153, related to judicial re-
view of questions or determinations of Commission.
Section 70t, act Aug. 13, 1946, ch. 959, § 21, 60 Stat.
1055, related to a report of determination of claim to
Congress by Commission.
Section 70u, act Aug. 13, 1946, ch. 959, § 22, 60 Stat.
1055, related to payment of claim after final determina-
tion and an adverse determination as a bar to further
claims against United States.
Section 70v, acts Aug. 13, 1946, ch. 959, § 23, 60 Stat.
1055; July 24, 1956, ch. 679, 70 Stat. 624; June 16, 1961,
Pub. L. 87–48, 75 Stat. 92; Apr. 10, 1967, Pub. L. 90–9, §
Source: Supplied 2024 U.S. Code historical extraction · 25 U.S.C. § 71
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.