Title 25, IndiansRelease 119-110

§3105 Forest Management Deduction

Title 25 › CHAPTER 33 — NATIONAL INDIAN FOREST RESOURCES MANAGEMENT › § 3105

Last updated Sep 22, 2026|Official source

Summary

The Secretary must take a reasonable deduction from the gross proceeds of timber or other forest product sales from Indian forest land when those sales are under Secretary‑approved contracts, permits, or similar documents. That money is for managing and protecting the forest. The deduction cannot be more than the lesser of 10% of gross proceeds or the percentage that was taken on November 28, 1990, unless the tribe agrees to a higher rate. All deducted funds must be spent on forest management on the reservation where they were collected, under an expenditure plan approved by both the Secretary and the tribe, and the tribe can be given the work by contract if it asks. The funds cannot pay costs already covered by money appropriated specifically for fire suppression or pest control, cannot reduce federal funds for the Federal trust responsibility, and such deductions cannot be put into the U.S. Treasury general fund.

Full Legal Text

Title 25, §3105

Indians, Source: USLM XML via OLRC

(a)Withholding of deduction
Pursuant to the authority of section 413 of this title, the Secretary shall withhold a reasonable deduction from the gross proceeds of sales of forest products harvested from Indian forest land under a timber sale contract, permit, or other harvest sale document, which has been approved by the Secretary, to cover in whole or part the cost of managing and protecting such Indian forest land.
(b)Amount of deduction
Deductions made pursuant to subsection (a) shall not exceed the lesser amount of— (1)
(2)the percentage of gross proceeds collected on November 28, 1990, as forest management deductions by the Secretary on such sales of Indian forest products,
unless the appropriate Indian tribe consents to an increase in the deductions.
(c)Use of deduction
The full amount of any deduction collected by the Secretary shall be expended according to an approved expenditure plan, approved by the Secretary and the appropriate Indian tribe, for the performance of forest land management activities on the reservation from which such deductions are collected and shall be made available to the tribe, upon its request, by contract or agreement for the performance of such activities.
(d)Limitations
(1)Forest management deductions withheld pursuant to this section shall not be available to—
(A)cover the costs that are paid from funds appropriated specifically for fire suppression or pest control, or
(B)otherwise offset Federal appropriations for meeting the Federal trust responsibility for management of Indian forest lands.
(2)No other forest management deductions derived from Indian forest lands shall be collected to be covered into the general funds of the United States Treasury.

Reference

Citations & Metadata

Citation

25 U.S.C. § 3105

Title 25, Indians

Last Updated

Sep 22, 2026

Release point: 119-110