§ 788b. Distribution of funds; tax exemption; equal shares
After the deduction of attorney fees, litigation expenses, the costs of distribution, and the cost of preparing the roll pursuant to section
788a of this title, the funds, including interest, remaining to the credit of the Creek Nation as constituted August 9, 1814, which were appropriated by the Act of April 30, 1965, to pay a judgment obtained in Indian Claims Commission docket numbered 21, shall be distributed on a per capita basis to all persons whose names appear on the roll. The funds so distributed shall not be subject to Federal or State income taxes.