
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: 25USC609b-1]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
                     SUBCHAPTER XVII--YAKIMA TRIBES
 
Sec. 609b-1. Tax exemption; trusts and other procedures for 
        protection of minors and persons under legal disability
        
    Any part of such funds that may be distributed per capita under the 
provisions of section 609b of this title and this section shall not be 
subject to Federal or State income tax; and any per capita share payable 
to a person under twenty-one years of age or to a person under legal 
disability shall be paid in accordance with such procedures, including 
the establishment of trusts, as the Secretary determines will adequately 
protect the best interest of such persons.

(Pub. L. 91-413, Sec. 2, Sept. 25, 1970, 84 Stat. 865.)

                          Codification

    Section was not enacted as part of act Aug. 9, 1946, ch. 933, 60 
Stat. 968, which comprises this subchapter.
