25 U.S.C. § 3105

(a) Withholding of deduction Pursuant to the authority of section 413 of this title , the Secretary shall withhold a reasonable deduction from the gross proceeds of sales of forest products harvested from Indian forest land under a timber sale contract, permit, or other harvest sale document, which has been approved by the Secretary, to cover in whole or part the cost of managing and protecting such Indian forest land. (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 The full amount of any deduction collected by the Secretary shall be expended according to an approved expenditure plan, approved by the Secretary and the appropriate Indian tribe, for the performance of forest land management activities on the reservation from which such deductions are collected and shall be made available to the tribe, upon its request, by contract or agreement for the performance of such activities. (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.