Laws: Cases and Codes : U.S. Code : Title 25 : Section 1171


   
U.S. Code as of: 01/19/04
Section 1171. Distribution of funds; authorized spending; per capita payment; tax exemption

      The funds on deposit in the United States Treasury to the credit
    of the Iowa Tribes of Kansas and Nebraska and of Oklahoma that were
    appropriated by the Act of April 30, 1965 (79 Stat. 81), to pay a
    judgment by the Indian Claims Commission in dockets numbered 138
    and 79, and the interest thereon, after payment of attorney fees
    and other litigation expenses, shall be divided on the basis of
    171/279ths (61.29 per centum) to the Iowas of Kansas and Nebraska
    and 108/279ths (38.71 per centum) to the Iowas of Oklahoma, and the
    funds so divided, including interest accruing thereon, may be
    invested or expended for any purpose that is authorized by the
    respective tribal governing bodies and approved by the Secretary of
    the Interior. Any per capita distribution of any part of the funds
    placed to the credit of the Iowa Tribes of Kansas and Nebraska and
    of Oklahoma shall be payable only to those persons who meet the
    membership requirements specified in the respective tribal
    constitutions, and such per capita payments shall not be subject to
    Federal or State income tax.



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