United States Code (Last Updated: May 24, 2014) |
Title 25. INDIANS |
Chapter 14. MISCELLANEOUS |
SubChapter LIV. MIAMI INDIANS OF INDIANA AND OKLAHOMA: DISTRIBUTION OF JUDGMENT FUND |
§ 1120. Tax exemption; costs
Latest version.
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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.