ARTICLE 3 PER CAPITA PAYMENTS
307 Right to Defer or Disc
§ 307 Right to Defer or Disc A. The Tribe may, but is not required to, permit the disclaimer of Per Capita Payments and/or trust distributions. Any previously disclaimed Per Capita Distributions may not be collected under any circumstances. B. The ...
306 Taxation
§ 306 Taxation A. All Per Capita Payments made to Tribal Members are subject to Federal taxation and may, if applicable, be subject to state and local taxation. Tribal Members receiving a Per Capita Payment shall be informed that they are responsible ...
305 Lapse of Per Capita Payment
§ 305 Lapse of Per Capita Payment For any Per Capita Payment due to a Tribal Member that lapses in accordance with § 304(C) of this Chapter, or for any other proper reason, the Tribal Member shall have no further claim to the Per Capita Payment and ...
304 Payments
§ 304 Payments A. Payments. Any Per Capita Payment authorized by the Tribal Council pursuant to this Chapter shall be made to or on behalf of all eligible Tribal Members who meet the requirements of this Chapter, and for Minors or Legally Incompetent ...
303 Trust Fund for Minors and Legally Incompetent Tribal Members
§ 303 Trust Fund for Minors and Legally Incompetent Tribal Members A. The interests of Minor Tribal Members and Legally Incompetent Tribal Members who are otherwise entitled to receive Per Capita Payments shall, in lieu of the Per Capita Payments ...
302 Eligibility; Death of Eligible Beneficiary
§ 302 Eligibility; Death of Eligible Beneficiary A. Enrollment as of January 1 Required. Except as otherwise provided in this Chapter, Tribal Members who are enrolled in the Tribe prior to January 1 of the year in which a Per Capita Distribution is ...
301 Policy
§ 301 Policy A. Tribe Not Obligated to Make Per Capita Distributions. The Tribe may, but has no moral or legal obligation to make, Per Capita Payments to eligible Tribal Members of the San Juan Southern Paiute Tribe, and there is no anticipated ...