Page 215 TITLE 25—INDIANS § 564n

1See References in Text note below.

tion be subject to Federal or State income tax.

Following any distribution of property made

under the provisions of this subchapter, such

property and any income derived therefrom by

the individual, corporation, or other legal entity

shall be subject to the same taxes, State and

Federal, as in the case of non-Indians: Provided,

That, for the purpose of capital gains or losses

the base value of the property shall be the value

of the property when distributed to the individual, corporation or other legal entity.

(Aug. 13, 1954, ch. 732, §11, 68 Stat. 721.)

ALL AMOUNTS REALIZED FROM CONDEMNATION OF

CERTAIN FOREST LANDS HELD IN TRUST

Pub. L. 94–81, §1, Aug. 9, 1975, 89 Stat. 417, as amended

by Pub. L. 96–596, §5(a), Dec. 24, 1980, 94 Stat. 3476; Pub.

L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided:

‘‘That, for purposes of the Internal Revenue Code of

1986 [formerly I.R.C. 1954, Title 26, Internal Revenue

Code], all amounts realized by the trust from the condemnation, pursuant to Public Law 93–102 [section

564w–2 of this title], of the Klamath Indian forest lands

held by the trustee for the Klamath Indian Tribe—

‘‘(1) shall be excluded from the gross income of the

trust, and

‘‘(2) on the distribution from the trust of the proceeds of such condemnation, shall be excluded from

the gross income of each person receiving such distribution.’’

Section 5(b) of Pub. L. 96–596 provided that: ‘‘The

amendment made by subsection (a) [amending section

1 of Pub. L. 94–81, set out above] shall apply to all

amounts whether received before, on, or after the date

of the enactment of this Act [Dec. 24, 1980].’’

§ 564k. Loan transfers; collection by tribe

All loans made from the reimbursable loan

fund established by section 531 of this title, and

all other loans made from Klamath tribal funds,

including loans of livestock made by the tribe

repayable in kind, shall be transferred to the

tribe for collection in accordance with the terms

thereof.

(Aug. 13, 1954, ch. 732, §12, 68 Stat. 721.)

REFERENCES IN TEXT

Section 531 of this title, referred to in text, was repealed by act Aug. 13, 1954, ch. 732, §12, 68 Stat. 721.

CODIFICATION

Section is composed of second sentence of section 12

of act Aug. 13, 1954. The first sentence of said section 12

repealed sections 531 to 535 and 542(a) of this title.

§ 564l. Klamath irrigation works

(a) Transfer of operation and maintenance

That part of section 499 of title 43, which relates to the transfer of the care, operation, and

maintenance of reclamation works to water

users associations or irrigation districts shall be

applicable to the irrigation works on the Klamath Reservation.

(b) Termination of construction costs deferment;

recordation of lien

Effective on the first day of the calendar year

beginning after the date of the proclamation

provided for in section 564q of this title, the

deferment of the assessment and collection of

construction costs provided for in the first proviso of section 386a of this title, shall terminate

with respect to any lands within irrigation projects on the Klamath Reservation. The Secretary

shall cause the first lien against such lands created by section 387 1 of this title, to be filed of

record in the appropriate county office.

(c) Appropriation authorization

There is authorized to be appropriated out of

any funds in the Treasury not otherwise appropriated the sum of $89,212 for payment to the

Klamath Tribe with interest at 4 per centum annually as reimbursement for tribal funds used

for irrigation construction operation and maintenance benefiting nontribal lands on the Klamath Reservation, such interest being computed

from the dates of disbursement of such funds

from the United States Treasury.

(d) Adjustment of reimbursable irrigation costs

The Secretary is authorized to adjust, eliminate, or cancel all or any part of reimbursable

irrigation operation and maintenance costs and

reimbursable irrigation construction costs

chargeable against Indian owned lands that are

subject to the provisions of this subchapter, and

all or any part of assessments heretofore or

hereafter imposed on account of such costs,

when he determines that the collection thereof

would be inequitable or would result in undue

hardship on the Indian owner of the land, or

that the administrative costs of collection

would probably equal or exceed the amount collected.

(e) Applicable irrigation laws

Nothing contained in any other section of this

subchapter shall affect in any way the laws applicable to irrigation projects on the Klamath

Reservation.

(Aug. 13, 1954, ch. 732, §13, 68 Stat. 721.)

REFERENCES IN TEXT

Section 387 of this title, referred to in subsec. (b), was

omitted after not being repeated in the Interior Department Appropriation Act of 1947, July 1, 1946, ch. 529, 60

Stat. 348.

§ 564m. Water and fishing rights

(a) Water rights; laws applicable to abandonment

Nothing in this subchapter shall abrogate any

water rights of the tribe and its members, and

the laws of the State of Oregon with respect to

the abandonment of water rights by nonuse

shall not apply to the tribe and its members

until fifteen years after the date of the proclamation issued pursuant to section 564q of this

title.

(b) Fishing rights or privileges

Nothing in this subchapter shall abrogate any

fishing rights or privileges of the tribe or the

members thereof enjoyed under Federal treaty.

(Aug. 13, 1954, ch. 732, §14, 68 Stat. 722.)

§ 564n. Protection of minors, persons non compos

mentis, and other members needing assistance; guardians; other adequate means;

trusts; annuities; assistance factors; contests

Prior to the transfer of title to, or the removal

of restrictions from, property in accordance