
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC1300a-3]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
   SUBCHAPTER LXXII--YAVAPAI APACHE TRIBE OF ARIZONA: DISTRIBUTION OF 
                              JUDGMENT FUND
 
Sec. 1300a-3. Tax exemption; trusts and other procedures for 
        protection of minors and persons under legal disability
        
    None of the funds distributed per capita under the provisions of 
this subchapter shall be subject to Federal or State income taxes. Sums 
payable to enrollees or heirs or legatees who are less than eighteen 
years of age or who are under a legal disability shall be paid in 
accordance with such procedures, including the establishment of trusts, 
as the Secretary determines appropriate to protect the best interests of 
such persons.

(Pub. L. 92-461, Sec. 5, Oct. 6, 1972, 86 Stat. 769.)
