[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4225-1]

[Page 183]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                Subpart N_Exemptions, Registration, Etc.
 
Sec. 48.4225-1  Exemption of articles manufactured or produced by Indians.

    The exemption provided under section 4225 applies to articles 
taxable under Chapter 32 of the Code that are of native Indian 
handicraft and are manufactured or produced by Indians on Indian 
reservations or in Indian schools, or manufactured or produced by 
Indians who are under the jurisdiction of the United States Government 
in Alaska. For purposes of this section, Indians who reside on 
allotments of land adjacent to an Indian reservation and are subject to 
the supervision, control, and jurisdiction of the Bureau of Indian 
Affairs are considered to be ``Indians on Indian reservations''.