25 U.S.C. § 398c : US Code - Section 398C: Taxes

Search 25 U.S.C. § 398c : US Code - Section 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.