25 USC 1036: Taxes
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25 USC 1036: Taxes Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER XLIX-SHAWNEE TRIBE OR NATION: DISTRIBUTION OF JUDGMENT FUND
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§1036. Taxes

No part of any of the funds distributed in accordance with this subchapter shall be subject to Federal or State income tax.

( Pub. L. 88–457, §6, Aug. 20, 1964, 78 Stat. 556 .)