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the U.S. Code
2012 U.S. Code
Title 25 - Indians
Chapter 14 - MISCELLANEOUS (§§ 441 - 1300n-6)
Subchapter L - TILLAMOOK AND NEHALEM BANDS OF THE TILLAMOOK INDIANS: DISTRIBUTION OF JUDGMENT FUND (§§ 1051 - 1055)
Section 1053 - Taxes
TILLAMOOK AND NEHALEM BANDS OF THE TILLAMOOK INDIANS: DISTRIBUTION OF JUDGMENT FUND - 25 U.S.C. § 1053 (2012)
§1053. Taxes
The funds distributed in accordance with this subchapter shall not be subject to the Federal or State income tax.
(Pub. L. 88–506, §3, Aug. 30, 1964, 78 Stat. 639.)
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