Page:United States Statutes at Large Volume 105 Part 2.djvu/193

 PUBLIC LAW 102-171—NOV. 26, 1991 105 STAT. 1145 be deposited by the Secretary following the appropriation of sums authorized by section 10. (b) BAND TAX FUND.— (1) There is hereby established in the Treasury of the United States a fund to be known as the Aroostook Band of Micmacs Tax Fund, into which shall be deposited $50,000 in accordance with the provisions of this Act. (2) Income accrued on the Land Acquisition Fund shall be transferred to the Band Tax Fund until a total of $50,000 has been transferred to the Band Tax Fund under this paragraph. No transfer shall be made under this subsection if such transfer would diminish the Land Acquisition Fund to a balance of less than $900,000. (3) Whenever funds are transferred to the Band Tax Fund under paragraph (2), the Secretary shall publish notice of such transfer in the Federal Register. Such notice shall specify when the total amount of $50,000 has been transferred to the Band Tax Fund. (4) The Secretary shall manage the Band Tax Fund in accordance with section 1 of the Act of June 24, 1938 (52 Stat. 1037; 25 U.S.C. 162a), and shall utilize the principal and interest of the Band Tax Fund only EIS provided in paragraph (5) and section 5(d) and for no other purpose. (5) Notwithstanding the provisions of title 31, United States Code, the Secretary shall pay out of the Band Tax Fund, all valid claims for taxes, payments in lieu of property taxes, and fees, together with any interest and penalties thereon— (A) for which the Band is determined to be liable; (B) which are final and not subject to further administrative or judicial review; and (C) which have been certified by the Commissioner of Finance in the State of Maine as valid claims that meet the requirements of this paragraph. (c) SOURCE FOR CERTAIN PAYMENTS.— Notwithstanding any other provision of law, if— (1) the Band is liable to the State of Maine or any county, district, municipality, city, town, village, plantation, or any other political subdivision thereof for any tax, payment in lieu of property tax, or fees, together with any interest and penalties thereon, and (2) there are insufficient funds in the Band Tax Fund to pay such tax, payment, or fee (t(^ether with any interest or penalties thereon) in full, the deficiency shall be paid by the Band only from income-producing property owned by the Band which is not held in trust for the Band by the United States and the Band shall not be required to pay such tax, payment, or fee (or any interest or penalty thereon) from any other source. (d) PROCEDURE FOR FIUNG AND PAYMENT OF CLAIMS.— The Secretary shall, after consultation with the Commissioner of Finance of the State of Maine, and the Band, prescribe written procedures governing the filing and payment of claims under this section. SEC. 5. AROOSTOOK BAND TRUST LANDS. (a) IN GENERAL.— Subject to the provisions of section 4, the Secretary is authorized and directed to expend, at the request of the Band, the principal of, and income accruing on, the Land Acquisition Fund for the purposes of acquiring land or natural resources for the Band and for no other purposes. Land or natural resources Federal Register, publication. 25 USC 1721 note.

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