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U.S. Code as of:
01/19/04
Section 609b-1. Tax exemption; trusts and other procedures for protection of minors and persons under legal disability
Any part of such funds that may be distributed per capita under
the provisions of section 609b of this title and this section shall
not be subject to Federal or State income tax; and any per capita
share payable to a person under twenty-one years of age or to a
person under legal disability shall be paid in accordance with such
procedures, including the establishment of trusts, as the Secretary
determines will adequately protect the best interest of such
persons.
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