§ 912. — Per capita payments to enrollees, heirs or legatees; 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: 25USC912]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XLII--QUAPAW TRIBE: DISTRIBUTION OF JUDGMENT FUND
Sec. 912. Per capita payments to enrollees, heirs or legatees;
tax exemption
The Secretary shall distribute on a pro rata basis to the persons
whose names appear on the roll prepared pursuant to section 911 of this
title, or their heirs or legatees, the balance of the funds on deposit
in the Treasury of the United States to the credit of the Quapaw Indians
that were appropriated by the Act of August 26, 1954 (68 Stat. 801), in
satisfaction of a judgment against the United States that was obtained
by the tribe in the Indian Claims Commission on May 7, 1954, and accrued
interest thereon. The funds so distributed shall not be subject to
Federal or State income tax.
(Pub. L. 86-97, Sec. 2, July 17, 1959, 73 Stat. 222.)
References in Text
Act of August 26, 1954, referred to in text, is act Aug. 26, 1954,
ch. 935, 68 Stat. 801, known as the Supplemental Appropriation Act,
1955. That portion of the act which appropriated the funds referred to
was not classified to the Code.
