§ 662. — Heirs of deceased enrollees; 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: 25USC662]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XXV--INDIANS OF CALIFORNIA
Sec. 662. Heirs of deceased enrollees; tax exemption
Each share distributable to an enrollee under sections 660 and 661
of this title shall be paid directly to the enrollee or, if he is
deceased at the time of distribution, to his heirs or legatees unless
the distributee is under twenty-one years of age or is otherwise under
legal disability, in which case such disposition shall be made of the
share as the Secretary determines will adequately protect the best
interests of the distributee. Funds distributed under sections 659 to
663 of this title shall not be subject to Federal or State income taxes.
(Pub. L. 90-507, Sec. 4, Sept. 21, 1968, 82 Stat. 861.)
Codification
Section was not enacted as part of act May 18, 1928, ch. 624, 45
Stat. 602, which comprises this subchapter.
Section Referred to in Other Sections
This section is referred to in section 663 of this title.
