
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC1120]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
 SUBCHAPTER LIV--MIAMI INDIANS OF INDIANA AND OKLAHOMA: DISTRIBUTION OF 
                              JUDGMENT FUND
 
Sec. 1120. Tax exemption; costs

    The funds distributed under the provisions of this subchapter shall 
not be subject to Federal or State income taxes, and any costs incurred 
by the Secretary in the preparation of the rolls and in the distribution 
of per capita shares in accordance with the provisions of this 
subchapter shall be paid by appropriate withdrawals from the judgment 
funds.

(Pub. L. 89-659, Sec. 10, Oct. 14, 1966, 80 Stat. 910.)
