U.S. Code as of: 01/02/2006
Section 375c. Disbursement of sums not exceeding $500 to heirs or legatees

      The Secretary of the Interior is granted authority to disburse to
    the heirs or legatees of deceased members of the Five Civilized
    Tribes any sum of money on deposit to the credit of such deceased
    Indian or Indians, not exceeding $500, where said decedent died
    seized of no lands or the lands have since been lawfully alienated.
    Said funds shall be disbursed on proof of death and heirship or
    bequest satisfactory to the Secretary of the Interior and his
    finding thereon shall be final and conclusive: Provided, That such
    transfer of funds so disbursed shall not be taxable.



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