25 USC 1300d-8: Income tax exemption
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25 USC 1300d-8: Income tax exemption Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXXV-MISSISSIPPI SIOUX TRIBES: DISTRIBUTION OF JUDGMENT FUNDPart A-1972 Distribution Authority
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§1300d–8. Income tax exemption

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

( Pub. L. 92–555, title III, §304, Oct. 25, 1972, 86 Stat. 1170 .)