
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: 25USC1300e-6]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
    SUBCHAPTER LXXVI--ASSINIBOINE TRIBES OF MONTANA: DISTRIBUTION OF 
                              JUDGMENT FUND
 
Sec. 1300e-6. Income tax exemption; 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 persons under eighteen years of age or under legal disability 
shall be paid in accordance with such procedures, including the 
establishment of trusts, as the Secretary determines will protect the 
best interests of such persons.

(Pub. L. 92-557, Sec. 7, Oct. 25, 1972, 86 Stat. 1172.)
