|
|
|
U.S. Code as of:
01/19/04
Section 459e. Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members
All property conveyed to tribes pursuant to this subchapter and
all the receipts therefrom referred to in section 459d of this
title, shall be exempt from Federal, State, and local taxation so
long as such property is held in trust by the United States. Any
distribution of such receipts to tribal members shall neither be
considered as income or resources of such members for purposes of
any such taxation nor as income, resources, or otherwise utilized
as the basis for denying or reducing the financial assistance or
other benefits to which such member or his household would
otherwise be entitled to under the Social Security Act [42 U.S.C.
301 et seq.] or any other Federal or federally assisted program.
|
|