§ 609b-1. — Tax exemption; trusts and other procedures for protection of minors and persons under legal disability.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 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.
