§ 1300a-3. — Tax exemption; trusts and other procedures for protection of minors and persons under legal disability.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC1300a-3]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER LXXII--YAVAPAI APACHE TRIBE OF ARIZONA: DISTRIBUTION OF
JUDGMENT FUND
Sec. 1300a-3. Tax exemption; trusts and other procedures for
protection of minors and persons under legal disability
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 enrollees or heirs or legatees who are less than eighteen
years of age or who are under a legal disability shall be paid in
accordance with such procedures, including the establishment of trusts,
as the Secretary determines appropriate to protect the best interests of
such persons.
(Pub. L. 92-461, Sec. 5, Oct. 6, 1972, 86 Stat. 769.)
