§ 590c. Tax exemption; trusts for minors and persons under legal disability
None of the funds distributed per capita to members of the tribes under the provisions of sections
590a to
590c of this title shall be subject to Federal or State income taxes. A share or interest payable to enrollees less than eighteen years of age or under legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines appropriate to protect the best interest of such persons.