25 USC 1300c-4: Tax exemption
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25 USC 1300c-4: Tax exemption Text contains those laws in effect on January 15, 2013
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXXIV-YANKTON SIOUX TRIBE: DISTRIBUTION OF JUDGMENT FUND
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§1300c–4. 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. 92–468, §5, Oct. 6, 1972, 86 Stat. 782 .)