§ 412. — Payment of taxes from share of allottee in tribal funds.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC412]
TITLE 25--INDIANS
CHAPTER 12--LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
Sec. 412. Payment of taxes from share of allottee in tribal
funds
In any case where the restrictions as to alienation have been
removed with respect to any Indian allottee, or as to any portion of the
lands of any Indian allottee, and such allottee as an individual, or as
a member of any tribe, has an interest in any fund held by the United
States beyond the amount by law chargeable to such Indian or tribe on
account of advances, the Commissioner of Indian Affairs is authorized,
prior to the date at which any penalties for the nonpayment of taxes
would accrue under the laws of the State or Territory in which such land
is situated, to pay such taxes and charge the amount thereof to such
allottee, to be deducted from the share of such allottee in the final
distribution or payment to him from such fund: Provided, That no such
payment shall be made by said Commissioner where it is in excess of the
amount which will ultimately be due said allottee.
(Mar. 1, 1907, ch. 2285, 34 Stat. 1016.)
Transfer of Functions
For transfer of functions of other officers, employees, and agencies
of Department of the Interior, with certain exceptions, to Secretary of
the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950,
Secs. 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in
the Appendix to Title 5, Government Organization and Employees.
