25 USC 3105 - Forest management deduction

U.S Code last checked for updates: Oct 16, 2024

§ 3105.

Forest management deduction

(a)

Withholding of deduction

(b)

Amount of deduction

Deductions made pursuant to subsection (a) shall not exceed the lesser amount of—

(1)

10 percent of gross proceeds, or

(2)

the percentage of gross proceeds collected on November 28, 1990, as forest management deductions by the Secretary on such sales of Indian forest products,

unless the appropriate Indian tribe consents to an increase in the deductions.

(c)

Use of deduction

(d)

Limitations

(1)

Forest management deductions withheld pursuant to this section shall not be available to—

(A)

cover the costs that are paid from funds appropriated specifically for fire suppression or pest control, or

(B)

otherwise offset Federal appropriations for meeting the Federal trust responsibility for management of Indian forest lands.

(2)

No other forest management deductions derived from Indian forest lands shall be collected to be covered into the general funds of the United States Treasury.

(Pub. L. 101–630, title III, § 306, Nov. 28, 1990, 104 Stat. 4536.)

cite as: 25 USC 3105