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

§ 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.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code

Title 25 published on 05-May-2017 03:16

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

  • 2016-04-06; vol. 81 # 66 - Wednesday, April 6, 2016
    1. 81 FR 19877 - Rights-of-Way on Indian Land
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Bureau of Indian Affairs
      Final rule; guidance on applicability.
      This guidance is effective on April 6, 2016.
      25 CFR Part 169
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