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AGO Opinions with Topic: LAND
AGO 1954 No. 341 >  November 9, 1954
INDIANS - LAND - SALES - TAXATION
INDIANS -- LAND -- SALES -- TAXATION Where land allotted to the individual Indian in fee is conveyed by a deed which names the Indian, as grantor, with the approval of the Department of Interior, Bureau of Indian Affairs, the sale is by the individual Indian and subject to the real estate excise tax.
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