An Act to provide additional funds for certain wildlife restoration projects, and for other purposes
PL 92-558 (H.R.11091), enacted 10/25/1972

1172 
PUBLIC LAW 92-558-OCT. 25, 1972 
[86 STAT. 
Ante, p. 64. 
Withheld funds, 
Per capita 
shares, reversion 
to tribe. 
Tax exemption. 
Minors, protec-
tion of interests. 
Rules and 
regulations. 
Ventre blood and who elect to be enrolled as Gros Ventre, and (c) per-
sons who participated, or were eligible to participate, in the distribu-
tion 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 Assini-
boine 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 pay-
able to persons under eighteen years of age or under legal disability 
shall be paid in accordance with such procedures, including the estab-
lishment 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. 
October 25, 1972 
[H. R. 11091] 
Public La-w 92-558 
AN ACT 
To provide additional funds for certain wildlife restoration projects, and for 
other purposes. 
Wildlife res-
toration fund. 
Bows and 
arrows, tax. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
TITLE I—WILDLIFE RESTOKATION FUND 
84 Stat. 1097. 
Post, p. 1173. 
68A Stat. 490. 
83 Stat. 269. 
84 Stat. 1098. 
Effective date. 
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 accru-
ing each fiscal year (beginning with the fiscal year 1975) from any tax 
imposed on specified articles by sections 4161 (b) and 4181 of the Inter-
nal 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 fimd 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 sec-
tion shall take effect July 1, 1974. 
86 STAT. ] 
PUBLIC LAW 92-559-OCT. 25, 1972 
1173 
SEC. 102. (a) Section 8(b) of the Federal Aid in Wildlife Eestora-
tion Act of September 2, 1937 (16 U.S.C. 669g-(b)), is amended by 
84 stat. noo. 
striking out "outdoor" each place it appears therein. 
(b) The amendments made by subsection (a) of this section shall 
Effective date, 
take effect on the date of the enactment of this Act. 
TITLE II—TAX ON SALE OF BOWS AND AEKOWS 
SEC. 201. (a) Section 4161 of the Internal Eevenue Code of 1954 
79 stat. i4o. 
(relating to the imposition of tax on the sale of certain articles) is 
26 use 4i6i. 
amended— 
(1) by striking out "There is" and inserting in lieu thereof the 
following: 
" (a) KoDS, CREELS, ETC.—^There is"; 
and 
(2) by adding at the end thereof the following new subsection: 
"(b) Bows AND ARROWS, ETC.— 
" (1) Bows AND ARROWS.—There is hereby imposed upon the sale 
by the manufacturer, producer, or importer— 
"(A) of any bow which has a draw weight of 10 pounds 
i ..v 
or more, and 
"(B) of any arrow which measures 18 inches overall or 
more in length, 
a tax equivalent to 11 percent of the price for which so sold. 
"(2) PARTS AND ACCESSORIES.—There is hereby imposed upon 
the sale bv the manufacturer, producer, or importer— 
"(A) of any part or accessory (other than a fishing reel) 
suitable for inclusion in or attachment to a bow or arrow 
described in paragraph (1), and 
"(B) of any quiver suitable for use with arrows described 
in paragraph (1), 
a tax equivalent to 11 percent of the price for which so sold." 
(b) The amendments made by subsection (a) of this section shall 
Effective date. 
apply with respect to articles sold by the manufacturer, producer, or 
importer thereof on or after July 1,1974. 
Approved October 25, 1972. 
< * 
Public Law 92-559 
A N A C T 
October 25, 1972 
To amend title 10, United States Code, to establish the authorized strength of 
1^^-^^^°^ 
the Naval Reserve in oflBcers in the Judge Advocate General's Gorpa in the 
grade of rear admiral, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That (a) clause (3) 
Navai Reserve 
of section 5457(a) of title 10, United States Code, is amended to reaa °'"udge'Advocate 
as follows : 
General's Corps. 
"(3) Supply Corpe^7.". 
^2 stat. 1491. 
(b) Section 5457(a) of such title is further amended by redesignat-
ing clause (6) as clause (7) and adding after clause (5) a new clause 
(6) as follows: 
"(6) Judge Advocate General's Corps—^1.". 
Approved October 25, 1972.