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U.S. Code as of:
01/19/04
Section 590c. Tax exemption; trusts for minors and persons under legal disability
None of the funds distributed per capita to members of the tribes
under the provisions of sections 590a to 590c of this title shall
be subject to Federal or State income taxes. A share or interest
payable to enrollees less than eighteen years of age or under legal
disability shall be paid in accordance with such procedures,
including the establishment of trusts, as the Secretary determines
appropriate to protect the best interest of such persons.
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