§ 1300e-6. — Income tax exemption; 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: 25USC1300e-6]
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
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, Sec. 7, Oct. 25, 1972, 86 Stat. 1172.)
