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U.S. Code as of:
01/19/04
Section 912. Per capita payments to enrollees, heirs or legatees; tax exemption
The Secretary shall distribute on a pro rata basis to the persons
whose names appear on the roll prepared pursuant to section 911 of
this title, or their heirs or legatees, the balance of the funds on
deposit in the Treasury of the United States to the credit of the
Quapaw Indians that were appropriated by the Act of August 26, 1954
(68 Stat. 801), in satisfaction of a judgment against the United
States that was obtained by the tribe in the Indian Claims
Commission on May 7, 1954, and accrued interest thereon. The funds
so distributed shall not be subject to Federal or State income tax.
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