§ 1073. — Tax exemption; payments to minors and persons under legal disabilities.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC1073]
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
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, Sec. 2, Mar. 9, 1972, 86 Stat. 57.)
