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U.S. Code > Title 25 Indians > CHAPTER 14—MISCELLANEOUS (§§ 441—1300n6) > SUBCHAPTER XXVII—UTE INDIANS OF UTAH (§§ 671—676b1) > § 676b-1. Tax exemption
§ 676b-1. Tax exemption
Any portion of the funds distributed per capita to the members of the respective tribes shall not be subject to Federal or State income tax.