---
kind: "section"
citation: "16 U.S.C. § 833n"
title: "16"
title_heading: "Conservation"
number: "833n"
heading: "Use of deposits by allottees; nontaxability of lands"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/16/833n"
units:
  - "Chapter 12C — Fort Peck Project"
---

# §833n. Use of deposits by allottees; nontaxability of lands


Funds deposited to the credit of allottees, their heirs, or devisees may be used, in the discretion of the [Secretary](/usc/16/410r–5.md?p=c-1) of the Interior, for the [acquisition](/usc/16/620e.md?p=1) of other lands and improvements, or the relocation of existing improvements or construction of new improvements on the lands so acquired for the allottees or heirs whose lands and improvements are acquired under the provisions of sections [833l](/usc/16/833l.md) to [833p](/usc/16/833p.md) of this title. Lands so acquired shall be held in the same status as those from which the funds were derived, and shall be nontaxable until otherwise provided by Congress.


## Source credit

(Apr. 23, 1946, ch. 199, § 3, 60 Stat. 118.)

## Notes

### Editorial Notes

### Codification

Section was not enacted as part of act May 18, 1938, which comprises this chapter.

### Executive Documents

### Transfer of Functions

For transfer of functions of other officers, employees, and agencies of Department of the Interior, with certain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in the Appendix to Title 5, Government Organization and Employees.