Page:United States Statutes at Large Volume 86.djvu/1214

 1172

Ante, p. 64.

Withheld funds,

Per capita shares, reversion to tribe.

Tax exemption. Minors, protection of interests.

Rules and regulations.

PUBLIC LAW 92-558-OCT. 25, 1972

[86

STAT.

Ventre blood and who elect to be enrolled as Gros Ventre, and (c) persons who participated, or were eligible to participate, in the distribution of funds under the Act of March 18, 1972 (Public Law 92-254), for the disposition of the judgment of the Blackfeet Tribe and the Oros Ventre Tribe in Indian Claims Commission docket numbered 279-A. SEC. 5. The $100,000 withheld from distribution under section 4, and interest thereon, may be used for any purpose authorized by the Assiniboine Treaty Committee of the Fort Belknap Assiniboine Tribe and approved by the Secretary of the Interior, including contributions to Reservation community projects and further per capita distribution. SEC. 6. The per capita shares shall be determined on the basis of the number of persons eligible for per capitas and the number of persons rejected for per capitas who have taken a timely appeal. The shares of those persons whose appeals are denied shall revert to the tribe from whose share the per capita would have been paid, to be expended for any purpose designated by such tribe and approved by the Secretary. SEC. 7. None of the funds distributed per capita under the provisions of this Act shall be subject to Federal or State income taxes. Sums payable to persons under 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 will protect the best interests of such persons. SEC. 8. The Secretary is authorized to prescribe rules and regulations to effect the provisions of this Act, including the establishment of deadlines. Approved October 25, 1972. Public La-w 92-558

October 25, 1972 [H. R. 11091]

Wildlife restoration fund. Bows and arrows, tax.

84 Stat. 1097.

Post, p. 1173. 68A Stat. 490. 83 Stat. 269.

84 Stat. 1098.

Effective date.

AN ACT To provide additional funds for certain wildlife restoration projects, and for other purposes. Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,

of the

TITLE I—WILDLIFE RESTOKATION FUND SEC. 101. (a) The first sentence of section 3 of the Federal Aid in Wildlife Restoration Act of September 2, 1937 (16 U.S.C. 669b), is amended to read as follows: "An amount equal to all revenues accruing each fiscal year (beginning with the fiscal year 1975) from any tax imposed on specified articles by sections 4161(b) and 4181 of the Internal Revenue Code of 1954 (26 U.S.C. 4161(b), 4181) shall, subject to the exemptions in section 4182 of such Code, be covered into the Federal aid to wildlife restoration fund in the Treasury (hereinafter referred to as the 'fund') and is authorized to be appropriated and made available until expended to carry out the purposes of this Act." (b) That part of section 4(b) of such Act of September 2, 1937 (16 U.S.C. 669c-(b)), which precedes the proviso is amended to read as follows: "One-half of the revenues accruing to the fund under this Act each fiscal year (beginning with the fiscal year 1975) from any tax imposed on pistols, revolvers, bows, and arrows shall be apportioned among the States in proportion to the ratio that the population of each State bears to the population of all the States:". (c) The amendments made by subsections (a) and (b) of this section shall take effect July 1, 1974.

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