25 CFR 169.11 - Affidavit and certificate.

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§ 169.11 What taxes apply to rights-of-way approved under this part?

(a) Subject only to applicable Federal law:

(1) Permanent improvements in a right-of-way, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State;

(2) Activities under a right-of-way grant are not subject to any fee, tax, assessment, levy, or other charge (e.g., business use, privilege, public utility, excise, gross revenue taxes) imposed by any State or political subdivision of a State; and

(3) The right-of-way interest is not subject to any fee, tax, assessment, levy, or other charge imposed by any State or political subdivision of a State.

(b) Improvements, activities, and right-of-way interests may be subject to taxation by the Indian tribe with jurisdiction.

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United States Code

Title 25 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 25 CFR Part 169 after this date.

  • 2015-11-19; vol. 80 # 223 - Thursday, November 19, 2015
    1. 80 FR 72492 - Rights-of-Way on Indian Land
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Bureau of Indian Affairs
      Final rule.
      This rule is effective on December 21, 2015.
      25 CFR Part 169