2012 US Code
Title 25 - Indians
Chapter 14 - MISCELLANEOUS (§§ 441 - 1300n-6)
Subchapter XVII - YAKIMA TRIBES (§§ 601 - 609c-1)
Section 609b-1 - Tax exemption; trusts and other procedures for protection of minors and persons under legal disability

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 25 - INDIANS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 25 - INDIANS
CHAPTER 14 - MISCELLANEOUS
SUBCHAPTER XVII - YAKIMA TRIBES
Sec. 609b-1 - Tax exemption; trusts and other procedures for protection of minors and persons under legal disability
Containssection 609b-1
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditPub. L. 91-413, §2, Sept. 25, 1970, 84 Stat. 865.
Statutes at Large References60 Stat. 968
84 Stat. 865
Public Law ReferencePublic Law 91-413

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YAKIMA TRIBES - 25 U.S.C. § 609b-1 (2012)
§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.

(Pub. L. 91–413, §2, Sept. 25, 1970, 84 Stat. 865.)

Codification

Section was not enacted as part of act Aug. 9, 1946, ch. 933, 60 Stat. 968, which comprises this subchapter.

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