Section 1218.55 - Interest payments to Indians(a) All interest collected from unpaid or underpayments on Indian tribal or allotted leases will be paid to the tribe or allottee.(b) Any disbursement of Indian mineral revenues not made by the due date as required in § 1219.103 of this chapter shall accrue interest.(c) Interest shall be computed at the underpayment rate established by the Internal Revenue Code, 26 U.S.C. 6621(a)(2) (Supp. 1987).(d) The interest shall be payable only for the number of days the disbursement is late.49 FR 37346, Sept. 21, 1984, as amended at 55 FR 37230, Sept. 10, 1990