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: , 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.Provided
Title 25
25
25 U.S.C. § 412.Chapter 12
§ 412
Payment of taxes from share of allottee in tribal funds
Title 25
1 min read
Need the full chapter outline? Open Chapter 12 to browse every section without loading the entire chapter explorer on this page.