114 STAT. 1996 PUBLIC LAW 106-462—NOV. 7, 2000 "(B) the Indian tribe with jurisdiction over the land so devised. "(2) LIFE ESTATE. — Any devise of an interest in trust or restricted land to a non-Indian shall create a life estate with respect to such interest. " (3) REMAINDER.— "(A) IN GENERAL. —Except where the remainder from the life estate referred to in paragraph (2) is devised to an Indian, such remainder shall descend to the decedent's Indian spouse or Indian heirs of the first or second degree pursuant to the applicable law of intestate succession. "(B) DESCENT OF INTERESTS.—If a decedent described in subparagraph (A) has no Indian heirs of the first or second degree, the remainder interest described in such subparagraph shall descend to any of the decedent's collateral heirs of the first or second degree, pursuant to the applicable laws of intestate succession, if on the date of the decedent's death, such heirs were a co-owner of an interest in the parcel of trust or restricted land involved. "(C) DEFINITION. —For purposes of this section, the term 'collateral heirs of the first or second degree' means the brothers, sisters, aunts, uncles, nieces, nephews, and first cousins, of a decedent. "(4) DESCENT TO TRIBE.—I f the remainder interest described in paragraph (3)(A) does not descend to an Indian heir or heirs it shall descend to the Indian tribe that exercises jurisdiction over the parcel of trust or restricted lands involved, subject to paragraph (5). "(5) ACQUISITION OF INTEREST BY INDIAN CO-OWNERS.—An Indian co-owner of a parcel of trust or restricted land may prevent the descent of an interest in Indian land to an Indian tribe under paragraph (4) by paying into the decedent's estate the fair market value of the interest in such land. If more than 1 Indian co-owner offers to pay for such an interest, the highest bidder shall obtain the interest. If payment is not received before the close of the probate of the decedent's estate, the interest shall descend to the tribe that exercises jurisdiction over the parcel. "(6) SPECIAL RULE.— "(A) IN GENERAL,— Notwithstanding paragraph (2), an owner of trust or restricted land who does not have an Indian spouse, Indian lineal descendant, an Indian heir of the first or second degree, or an Indian collateral heir of the first or second degree, may devise his or her interests in such land to any of the decedent's heirs of the first or second degree or collateral heirs of the first or second degree. "(B) ACQUISITION OF INTEREST BY TRIBE.— An Indian tribe that exercises jurisdiction over an interest in trust or restricted land described in subparagraph (A) may acquire any interest devised to a non-Indian as provided for in section 206(c). " (b) INTESTATE SUCCESSION.— "(1) IN GENERAL. —An interest in trust or restricted land shall pass by intestate succession only to a decedent's spouse or heirs of the first or second degree, pursuant to the applicable law of intestate succession.
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