Us Code § 5506 - Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members
Full text of Us Code United States Code § 5506 — Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members, with citation guidance and answers to common questions.
§ 5506. Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members
All property conveyed to tribes pursuant to this chapter and all the receipts therefrom referred to in section 5505 of this title, shall be exempt from Federal, State, and local taxation so long as such property is held in trust by the United States. Any distribution of such receipts to tribal members shall neither be considered as income or resources of such members for purposes of any such taxation nor as income, resources, or otherwise utilized as the basis for denying or reducing the financial assistance or other benefits to which such member or his household would otherwise be entitled to under the Social Security Act [42 U.S.C. 301 et seq.] or any other Federal or federally assisted program.
(Pub. L. 94–114, §6, Oct. 17, 1975, 89 Stat. 579.)
Editorial Notes
References in Text
The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
Codification
Section was formerly classified to section 459e of this title prior to editorial reclassification and renumbering as this section.
CHAPTER 48—INDIAN TRUST ASSET REFORM
SUBCHAPTER I—RECOGNITION OF TRUST RESPONSIBILITY
SUBCHAPTER II—INDIAN TRUST ASSET MANAGEMENT DEMONSTRATION PROJECT
SUBCHAPTER III—IMPROVING EFFICIENCY AND STREAMLINING PROCESSES
SUBCHAPTER I—RECOGNITION OF TRUST RESPONSIBILITY
About This Section
25 U.S.C. § 5506 is part of Title 25 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 25 U.S.C. § 5506. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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