- Title 1 General Provisions
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U.S. Code > Title 25 Indians > CHAPTER 14—MISCELLANEOUS (§§ 441—1300n6) > SUBCHAPTER XXXIX—INDIANS OF OKLAHOMA (§§ 881—883d) > § 882a. Tax exemption
§ 882a. Tax exemption
Any portion of such funds that may be distributed per capita to members of the tribe shall not be subject to Federal or State income tax.