Washington : Government Printing Office
|Public Law 90-527||Indians, Kiowa, Comanche, and Apache Tribes. Judgment funds, disposition. Ante, p.239.|
|Public Law 90-527||Tax exemption.|
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) the funds on deposit in the Treasury of the United States to the credit of the Kiowa, Comanche, and Apache Tribes that were appropriated by the Act of June 19, 1968 (Public Law 90-352), to pay a judgment by the Indian Claims Commission entered in dockets numbered 258 and 259, and the interest thereon, after deducting attorney fees and litigation expenses, shall be distributed by the Secretary of the Interior per capita to the persons whose names appear on a roll approved by the Tribes on May 20, 1960, as the basis for distributing a prior Indian Claims Commission judgment, after such roll has been brought current by said tribes, with the technical assistance of the Secretary, (1) by adding the names of children of enrollees who were born on or prior to and were living on the date of this Act, (2) by adding the names of persons who were eligible for enrollment on the May 20, 1960 roll, but were not enrolled, and their children, if they were living on the date of this Act, and (3) by deleting the names of persons who were deceased on the date of this Act.
(b) The Kiowa, Comanche, and Apache Tribes or their authorized representatives shall prescribe a date by which evidence of eligibility for enrollment must be submitted.
(c) The cost of bringing such roll current, and the cost of making the per capita distribution, shall be paid by appropriate withdrawals from funds on deposit in the United States Treasury to the credit of said tribes in such amounts as the tribes and the Secretary may approve, and not out of said judgment and interest thereon.
(d) On approval of the roll by the Secretary, payment shall be made directly to each enrollee, or his heirs or legatees upon proof of death and inheritance satisfactory to the Secretary, whose findings shall be final and conclusive, except that a share or interest therein payable to a person under twenty-one years of age or to a person under legal disability shall be paid in accordance with such procedure as the Secretary, with the advice of the tribes, determines appropriate to protect his best interests.
(e) Funds distributed per capita pursuant to this Act shall not be subject to Federal or State income taxes.
Approved, September 28, 1968.