§117.2. Payment of taxes of adult Indians. — Inbound Citations

(b) Upon the death of an Indian of one-half or more Indian blood who did not have a certificate of competency at the time of his death, the following classes of funds, less any amount hypothecated for the payment of taxes as provided in § 117.2 shall be paid by the superintendent to the executor or administrator of the estate:

(4) Rentals and income from restricted lands collected after the death of the Indian which were due and payable to the Indian prior to his death.