25 USC 1273: Tax exemption
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25 USC 1273: Tax exemption Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXIX-JICARILLA APACHE TRIBE: DISTRIBUTION OF JUDGMENT FUND
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§1273. Tax exemption

None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income taxes.

( Pub. L. 92–295, §3, May 16, 1972, 86 Stat. 139 .)