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U.S. Code as of:
01/19/04
Section 412. Payment of taxes from share of allottee in tribal funds
In any case where the restrictions as to alienation have been
removed with respect to any Indian allottee, or as to any portion
of the lands of any Indian allottee, and such allottee as an
individual, or as a member of any tribe, has an interest in any
fund held by the United States beyond the amount by law chargeable
to such Indian or tribe on account of advances, the Commissioner of
Indian Affairs is authorized, prior to the date at which any
penalties for the nonpayment of taxes would accrue under the laws
of the State or Territory in which such land is situated, to pay
such taxes and charge the amount thereof to such allottee, to be
deducted from the share of such allottee in the final distribution
or payment to him from such fund: Provided, That no such payment
shall be made by said Commissioner where it is in excess of the
amount which will ultimately be due said allottee.
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