2012 US Code
Title 25 - Indians
Chapter 14 - MISCELLANEOUS (§§ 441 - 1300n-6)
Subchapter LXXVI - ASSINIBOINE TRIBES OF MONTANA: DISTRIBUTION OF JUDGMENT FUND (§§ 1300e - 1300e-7)
Section 1300e-6 - Income tax exemption; protection of minors and persons under legal disability
| 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 LXXVI - ASSINIBOINE TRIBES OF MONTANA: DISTRIBUTION OF JUDGMENT FUND Sec. 1300e-6 - Income tax exemption; protection of minors and persons under legal disability |
| Contains | section 1300e-6 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 92-557, §7, Oct. 25, 1972, 86 Stat. 1172. |
| Statutes at Large Reference | 86 Stat. 1172 |
| Public Law Reference | Public Law 92-557 |
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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 taxes. Sums payable to persons under 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 will protect the best interests of such persons.
(Pub. L. 92–557, §7, Oct. 25, 1972, 86 Stat. 1172.)
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