25 U.S.C. § 412: Payment of taxes from share…

Summary

The Commissioner of Indian Affairs may pay state or territorial taxes before penalties start when limits on selling an Indian allottee's land are removed and the U.S. holds money for that allottee that is more than any advances owed. The tax paid will be taken from the allottee's final share, but not more than they will receive.

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.

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.

§412 Payment of Taxes From Share of Allottee in Tribal Funds

Summary

Title 25, §412

Notes & Related Subsidiaries

Executive Documents

Transfer of Functions

Transfer of Functions

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