2012 US Code
Title 25 - Indians
Chapter 14 - MISCELLANEOUS (§§ 441 - 1300n-6)
Subchapter LI - CONFEDERATED TRIBES OF THE COLVILLE RESERVATION: DISTRIBUTION OF JUDGMENT FUND (§§ 1071 - 1073)
Section 1073 - Tax exemption; payments to minors and persons under legal disabilities
Publication Title | United States Code, 2012 Edition, Title 25 - INDIANS |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 25 - INDIANS CHAPTER 14 - MISCELLANEOUS SUBCHAPTER LI - CONFEDERATED TRIBES OF THE COLVILLE RESERVATION: DISTRIBUTION OF JUDGMENT FUND Sec. 1073 - Tax exemption; payments to minors and persons under legal disabilities |
Contains | section 1073 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Pub. L. 92-244, §2, Mar. 9, 1972, 86 Stat. 57. |
Statutes at Large Reference | 86 Stat. 57 |
Public Law Reference | Public Law 92-244 |
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None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income tax. 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.
(Pub. L. 92–244, §2, Mar. 9, 1972, 86 Stat. 57.)
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