§ 788b. — Distribution of funds; tax exemption; equal shares.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC788b]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XXXIV--CREEK NATION OF INDIANS
Sec. 788b. Distribution of funds; tax exemption; equal shares
After the deduction of attorney fees, litigation expenses, the costs
of distribution, and the cost of preparing the roll pursuant to section
788a of this title, the funds, including interest, remaining to the
credit of the Creek Nation as constituted August 9, 1814, which were
appropriated by the Act of April 30, 1965, to pay a judgment obtained in
Indian Claims Commission docket numbered 21, shall be distributed on a
per capita basis to all persons whose names appear on the roll. The
funds so distributed shall not be subject to Federal or State income
taxes.
(Pub. L. 90-504, Sec. 2, Sept. 21, 1968, 82 Stat. 855.)
References in Text
Act of April 30, 1965, referred to in text, is act Apr. 30, 1965,
Pub. L. 89-16, 79 Stat. 81, known as the Second Supplemental
Appropriations Act, 1965. That portion of the act which appropriated the
funds referred to was not classified to the Code.
Distribution of Certain Undistributed Judgment Funds Awarded to Creek
Nation
Pub. L. 98-390, Aug. 21, 1984, 98 Stat. 1356, provided: ``That,
notwithstanding Public Law 90-506 [25 U.S.C. 788e et seq.] and any other
provision of law, any funds appropriated by Public Law 89-697 [Oct. 27,
1966, 80 Stat. 1057] in satisfaction of a judgment awarded the Muscogee
(Creek) Nation of Oklahoma in docket numbered 276 of the Indian Claims
Commission which have not been distributed on the date of enactment of
this Act [Aug. 21, 1984] (including all interest and investment income
accrued thereon) shall be distributed by the Secretary of the Interior
to the Muscogee (Creek) Nation of Oklahoma as needed to make
expenditures for any plan or program authorized by ordinance of such
Nation.
``Sec. 2. (a) Notwithstanding Public Law 90-504 [25 U.S.C. 788a et
seq.] and any other provision of law, any funds appropriated by Public
Law 89-16 [Apr. 30, 1965, 79 Stat. 81] in satisfaction of a judgment
awarded the Creek Nation of Indians in docket numbered 21 of the Indian
Claims Commission which have not been distributed on the date of
enactment of this Act [Aug. 21, 1984] (including all interest and
investment income accrued thereon) shall be used and distributed in
accordance with the provisions of this section.
``(b)(1) The Secretary of the Interior (hereinafter in this section
referred to as the `Secretary') shall allocate--
``(A) 81.6196 per centum of the funds described in subsection
(a) to the Muscogee (Creek) Nation of Oklahoma, and
``(B) 18.3804 per centum of the funds described in subsection
(a) to the Eastern Creeks.
``(2) The funds allocated to the Muscogee (Creek) Nation of Oklahoma
under paragraph (1) shall be distributed to such Nation by the Secretary
as needed to make expenditures for any plan or program authorized by
ordinance of such Nation.
``(3)(A) The funds allocated to the Eastern Creeks under paragraph
(1) shall be held in trust and invested by the Secretary for the benefit
of the Eastern Creeks.
``Sec. 3. (a) If one or more of the Eastern Creek entities that have
filed a petition for Federal acknowledgement are acknowledged to be an
Indian tribe on or before December 30, 1984, such tribe or tribes shall
be deemed to be a successor entity to the original Eastern Creek group
for purposes of distribution of the residual funds in docket numbered
21, and the funds held in trust for the benefit of the Eastern Creeks
under section 2 of this Act (including all interest and income accrued
thereon) shall be distributed to such tribe or tribes by the Secretary
as needed to make any expenditures for any plan or program authorized by
ordinance or resolution of such tribe or tribes.
``(b) If more than one tribal entity is recognized by the Secretary,
such funds shall be prorated between the tribes on the basis of their
respective base membership rolls on the date of acknowledgement.
``(c) If none of the Eastern Creeks which have filed a petition for
acknowledgement are recognized as an Indian tribe by the Secretary prior
to December 30, 1984, the funds held in trust for the Eastern Creeks
under this Act (including all interest and income accrued thereon) shall
be distributed by the Secretary in the form of per capita payments in
addition to any amount appropriated in satisfaction of a judgment
awarded the Eastern Creeks in docket numbered 275 of the Indian Claims
Commission.
``Sec. 4. If Federal recognition as an Indian tribe is extended to
any Eastern Creek entity prior to distribution of the funds awarded in
docket numbered 272 and 275, such tribe or tribes shall be entitled to
amend the existing distribution plans for these awards by filing with
the Secretary an alternative distribution plan for its proportionate
share of funds in these dockets.''
Section Referred to in Other Sections
This section is referred to in section 788d of this title.
