§ 1171. — Distribution of funds; authorized spending; per capita payment; tax exemption.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC1171]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER LIX--IOWA TRIBES OF KANSAS AND NEBRASKA AND OF OKLAHOMA:
DISTRIBUTION OF JUDGMENT FUND
Sec. 1171. Distribution of funds; authorized spending; per
capita payment; tax exemption
The funds on deposit in the United States Treasury to the credit of
the Iowa Tribes of Kansas and Nebraska and of Oklahoma that were
appropriated by the Act of April 30, 1965 (79 Stat. 81), to pay a
judgment by the Indian Claims Commission in dockets numbered 138 and 79,
and the interest thereon, after payment of attorney fees and other
litigation expenses, shall be divided on the basis of 171/279ths (61.29
per centum) to the Iowas of Kansas and Nebraska and 108/279ths (38.71
per centum) to the Iowas of Oklahoma, and the funds so divided,
including interest accruing thereon, may be invested or expended for any
purpose that is authorized by the respective tribal governing bodies and
approved by the Secretary of the Interior. Any per capita distribution
of any part of the funds placed to the credit of the Iowa Tribes of
Kansas and Nebraska and of Oklahoma shall be payable only to those
persons who meet the membership requirements specified in the respective
tribal constitutions, and such per capita payments shall not be subject
to Federal or State income tax.
(Pub. L. 90-199, Dec. 14, 1967, 81 Stat. 583.)
References in Text
Act of April 30, 1965, referred to in text, is act Apr. 30, 1965,
Pub. L. 89-16, 79 Stat. 81, known as the Second Supplemental
Appropriation Act, 1965. That portion of the act which appropriated the
funds referred to was not classified to the Code.
The Indian Claims Commission, referred to in text, terminated Sept.
30, 1978. See Codification note set out under former section 70 et seq.
of this title.
