§ 772. — Per capita payments to tribal members; 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: 25USC772]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XXXIII--INDIAN TRIBES OF OREGON
Sec. 772. Per capita payments to tribal members; tax exemption
The Secretary is authorized and directed to withdraw the funds on
deposit in the Treasury of the United States to the credit of the
respective tribes or bands, including those funds appropriated by Public
Law 253 (Eighty-second Congress) approved November 1, 1951, in
satisfaction of judgments obtained by the tribes or bands in the cases
of Alcea Band of Tillamook, et al., against United States (119 C. Cls.
835), and Rogue River Tribes of Indians, et al., against United States
(116 C. Cls. 454), and to make appropriate and equitable per capita
payments therefrom to each person whose name appears on said approved
rolls: Provided, That any amounts paid to or for individual members, or
distributed to or for the legatees or next of kin of any enrollee, as
provided in this subchapter, shall not be subject to Federal tax.
(Aug. 30, 1954, ch. 1085, Sec. 2, 68 Stat. 979.)
References in Text
Public Law 253 (Eighty-second Congress), referred to in text, is act
Nov. 1, 1951, ch. 664, 65 Stat. 736, known as the Supplemental
Appropriations Act, 1952, which was not classified to the Code.
