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U.S. Code as of:
01/19/04
Section 772. Per capita payments to tribal members; tax exemption
The Secretary is authorized and directed to withdraw the funds on
deposit in the Treasury of the United States to the credit of the
respective tribes or bands, including those funds appropriated by
Public Law 253 (Eighty-second Congress) approved November 1, 1951,
in satisfaction of judgments obtained by the tribes or bands in the
cases of Alcea Band of Tillamook, et al., against United States
(119 C. Cls. 835), and Rogue River Tribes of Indians, et al.,
against United States (116 C. Cls. 454), and to make appropriate
and equitable per capita payments therefrom to each person whose
name appears on said approved rolls: Provided, That any amounts
paid to or for individual members, or distributed to or for the
legatees or next of kin of any enrollee, as provided in this
subchapter, shall not be subject to Federal tax.
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