Title 25 — IndiansRelease 119-73
§412 Payment of taxes from share of allottee in tribal funds
Title 25 › Chapter CHAPTER 12— - LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS › § 412
Summary
When the rules that stopped a Native American from selling or transferring their allotted land are removed, and that person (or their tribe) has money the United States holds beyond any loans owed, the Commissioner of Indian Affairs may pay any state or territory taxes before tax penalties start. The tax payment is charged to the landowner and taken out of their final share of the held fund. The Commissioner cannot pay more than the amount the landowner will ultimately receive.
Full Legal Text
Title 25, §412
Indians — Source: USLM XML via OLRC
In any case where the restrictions as to alienation have been removed with respect to any Indian allottee, or as to any portion of the lands of any Indian allottee, and such allottee as an individual, or as a member of any tribe, has an interest in any fund held by the United States beyond the amount by law chargeable to such Indian or tribe on account of advances, the Commissioner of Indian Affairs is authorized, prior to the date at which any penalties for the nonpayment of taxes would accrue under the laws of the State or Territory in which such land is situated, to pay such taxes and charge the amount thereof to such allottee, to be deducted from the share of such allottee in the final distribution or payment to him from such fund: Provided, That no such payment shall be made by said Commissioner where it is in excess of the amount which will ultimately be due said allottee.
Legislative History
Notes & Related Subsidiaries
Executive Documents
Transfer of Functions
For
Transfer of Functions
of other officers, employees, and agencies of Department of the Interior, with certain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in the Appendix to Title 5, Government Organization and Employees.
Reference
Citations & Metadata
Citation
25 U.S.C. § 412
Title 25 — Indians
Last Updated
Apr 6, 2026
Release point: 119-73