379 



retary of the Treasury, and report to the Congress, 

 the amount of each claim allowed and the name and 

 address of the claimant. The Secretary of the Treas- 

 ury shall pay to such persoi; from the Alaska Native 

 Fund the amounts certified. No award under this 

 section shall bear interest. 



(f) Contract restriction; penalty. 



(1) No remuneration on account of any services 

 or expenses for which a claim is made or could be 

 made pursuant to this section shall be received by 

 any person for such services and expenses in addi- 

 tion to the amount paid in accordance with this 

 section, and any contract or agreement to the con- 

 trary shall be void. 



(21 Any person who receives, and any corporation 

 or association official who pays, on account of such 

 services and expenses, any remuneration in addition 

 to the amount allowed in accordance with this sec- 

 tion shall be guilty of a misdemeanor and. upon 

 conviction thereof, shall be fined not more than 

 $5,000, or imprisoned not more than twelve months, 

 or both. 



(g) Claims for cost in performance of certain serv- 

 ices: submission, form, information, reasonable- 

 ness, pro rata reductions; report to Congress; 

 payment of claims; interest restriction. 



A claim for actual costs incurred in filing protests, 

 preserving land claims, advancing land claims set- 

 tlement legislation, and presenting testimony to the 

 Congress on proposed Native land claims may be 

 submitted to the Chief Commissioner of the Court of 

 Claims by any bona fide association of Natives. The 

 claim must be submitted within six months from 

 December 18. 1971, and shall be in such form and 

 contain such information as the Chief Commissioner 

 shall prescribe. The Chief Commissioner shall allow 

 such amounts as he determines are reasonable, but 

 he shall allow no amount for attorney and consult- 

 ant fees and expenses which shall be compensable 

 solely under subsection (b) through (e) of this sec- 

 tion. If approved claims under this subsection ag- 

 gregate more than $600,000, each claim shall be re- 

 duced on a pro rata basis. The Chief Commissioner 

 shall certify to the Secretary of the Treasury, and 

 report to the Congress, the amount of each claim 

 allowed and the name and address of the claimant. 

 The Secretary of the Treasury shall pay to such 

 claimant from the Alaska Native Fund the amount 

 certified. No award under this subsection shall bear 

 interest. (Pub. L. 92-203. § 20. Dec. 18. 1971, 85 Stat. 

 710.) 

 § 1620. Taxation. 



(a) Fund revenues exemption; investment income 

 taxable. 



Revenues originating from the Alaska Native Fund 

 shall not be subject to any form of Federal. State, or 

 local taxation at the time of receipt by a Regional 

 Corporation. Village Corporation, or individual Na- 

 tive through dividend distributions or in any other 

 manner. This exemption shall not apply to income 

 from the investment of such revenues. 



(b) Shares of stock exemption. 



The receipt of shares of stock in the Regional or 

 Village Corporations by or on behalf of any Native 

 shall riot be subject to any form of Federal. State 

 or local taxation. 



(c) Land or land interests exemption; basis on dis- 

 position of land or land interests. 



The receipt of land or any interest therein pursu- 

 ant to this chapter or of cash in order to equalize 

 the values of properties exchanged pursuant to sec- 

 tion 1621(f) of this title shall not be subject to any 

 form of Federal. State or local taxation. The basis 

 for computing gain or loss on subsequent sale or 

 other disposition of such land or interest in land for 

 purposes of any Federal. State or local tax imposed on 

 or measured by income shall be the fair value of 

 such land or interest in land at the time of receipt. 



(d) Real property interests: exemption period for 

 interests not developed or leased, developed or 

 leased interests taxable, certain real property 

 interests taxable; derivative revenues or proceeds 

 taxable. 



Real property interests conveyed, pursuant to this 

 chapter, to a Native individual. Native group, or 

 Village or Regional Corporation which are not de- 

 veloped or leased to third parties, shall be exempt 

 from State and local real property taxes for a period 

 of twenty years after December 18. 1971 : Provided, 

 That municipal taxes, local real property taxes, or 

 local assessments may be imposed upon leased or 

 developed real property within the jurisdiction of 

 any governmental unit under the laws of the State: 

 Provided further, That easements, rights-of-way, 

 leaseholds, and similar interests in such real prop- 

 erty may be taxed in accordance with State or local 

 law. All rents, royalties, profits, and other revenues 

 or proceeds derived from such property interests 

 shall be taxable to the same extent as such revenues 

 or proceeds are taxable when received by a non- 

 Native individual or corporation. 



(e) Public lands status of real property interests 

 exempt from real estate taxes for purposes of 

 Federal highway and education laws; Federal 

 fire protection services for real property interests 

 without cost. 



Real property interests conveyed pursuant to this 

 chapter to a Native individual. Native group, or Vil- 

 lage or Regional Corporation shall, so long as the 

 fee therein remains not subject to State or local 

 taxes on real estate, continue to be regarded as 

 public lands for the purpose of computing the Fed- 

 eral share of any highway project pursuant to Title 

 23. as amended and supplemented, for the purpose 

 of the Johnson-O'Malley Act of April 16. 1934. as 

 amended (section 452 of .Title 25). and for the pur- 

 pose of Public Laws 815 and 874. 81st Congress (64 

 Stat. 967. 1100). and so long as there are also no 

 substantial revenues from such lands, continue to 

 receive forest fire protection services from the United 

 States at no cost. (Pub. L. 92-203. § 21, Dec. 18, 1971, 

 85 Stat. 713.) ' 

 § 1621. Miscellaneous provisions. 



(a) Contract restrictions; percentage fee; enforce- 

 ment; liens, executions, or judgments. 



None of the revenues granted by section 1605 of 

 this title, and none of the lands granted by this 

 chapter to the Regional and Village Corporation and 

 to Native groups and individuals shall be subject to 

 any contract which is based on a percentage fee of 

 the value of all or some portion of the settlement 

 granted by this chapter. Any such contract shall not 

 be enforceable against any Native as defined by this 

 chapter or any Regional or Village Corporation and 



