
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: 25USC412]

 
                            TITLE 25--INDIANS
 
  CHAPTER 12--LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
 
Sec. 412. Payment of taxes from share of allottee in tribal 
        funds
        
    In any case where the restrictions as to alienation have been 
removed with respect to any Indian allottee, or as to any portion of the 
lands of any Indian allottee, and such allottee as an individual, or as 
a member of any tribe, has an interest in any fund held by the United 
States beyond the amount by law chargeable to such Indian or tribe on 
account of advances, the Commissioner of Indian Affairs is authorized, 
prior to the date at which any penalties for the nonpayment of taxes 
would accrue under the laws of the State or Territory in which such land 
is situated, to pay such taxes and charge the amount thereof to such 
allottee, to be deducted from the share of such allottee in the final 
distribution or payment to him from such fund: Provided, That no such 
payment shall be made by said Commissioner where it is in excess of the 
amount which will ultimately be due said allottee.

(Mar. 1, 1907, ch. 2285, 34 Stat. 1016.)

                          Transfer of Functions

    For transfer of functions of other officers, employees, and agencies 
of Department of the Interior, with certain exceptions, to Secretary of 
the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, 
Secs. 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in 
the Appendix to Title 5, Government Organization and Employees.
