Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income. [1989 c.625 § 18]

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[Repealed by 1957 c.632 § 1 (314.380 enacted in lieu of 316.565 and 317.380)]

[Formerly 317.328; 1985 c.802 § 27; repealed by 1987 c.293 § 70]

[1991 c.863 § 35; repealed by 2009 c.33 § 26]