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U.S. Code as of:
01/19/04
Section 564c. Personal property rights; restrictions; tax exemption
Upon publication in the Federal Register of the final roll as
provided in section 564b of this title, the rights or beneficial
interests in tribal property of each person whose name appears on
the roll shall constitute personal property which may be inherited
or bequeathed, but shall not otherwise be subject to alienation or
encumbrance before the transfer of title to such tribal property as
provided in section 564e of this title without the approval of the
Secretary. Any contract made in violation of this section shall be
null and void. Property which this section makes subject to
inheritance or bequest and which is inherited or bequeathed after
August 13, 1954, and prior to the transfer of title to tribal
property as provided in section 564e of this title shall not be
subject to State or Federal inheritance, estate, legacy, or
succession taxes.
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