§ 459e. — Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC459e]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER IV--CONVEYANCE OF SUBMARGINAL LAND
Sec. 459e. Tax exemption for conveyed lands and gross receipts;
distribution of gross receipts to tribal members
All property conveyed to tribes pursuant to this subchapter and all
the receipts therefrom referred to in section 459d of this title, shall
be exempt from Federal, State, and local taxation so long as such
property is held in trust by the United States. Any distribution of such
receipts to tribal members shall neither be considered as income or
resources of such members for purposes of any such taxation nor as
income, resources, or otherwise utilized as the basis for denying or
reducing the financial assistance or other benefits to which such member
or his household would otherwise be entitled to under the Social
Security Act [42 U.S.C. 301 et seq.] or any other Federal or federally
assisted program.
(Pub. L. 94-114, Sec. 6, Oct. 17, 1975, 89 Stat. 579.)
References in Text
The Social Security Act, referred to in text, is act Aug. 14, 1935,
ch. 531, 49 Stat. 620, as amended, which is classified generally to
chapter 7 (Sec. 301 et seq.) of Title 42, The Public Health and Welfare.
For complete classification of this Act to the Code, see section 1305 of
Title 42 and Tables.
