25 USC 882a: Tax exemption
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

25 USC 882a: Tax exemption Text contains those laws in effect on January 15, 2013
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER XXXIX-INDIANS OF OKLAHOMA
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§882a. Tax exemption

Any portion of such funds that may be distributed per capita to members of the tribe shall not be subject to Federal or State income tax.

( Pub. L. 91–404, §2, Sept. 19, 1970, 84 Stat. 845 .)