31 U.S.C. § 5154 — State taxation
submitted 44 years ago by Pub. L. 97-258 to r/title-31-MONEY-AND-FINANCE · 69 words · no verdicts yet
This section sets rules about State taxation. It states the requirements, permissions, and limits described below.
A State or a territory or possession of the United States may tax United States coins and currency (including Federal reserve notes and circulating notes of Federal reserve banks and national banks) as money on hand or on deposit in the same way and at the same rate that the State, territory, or possession taxes other forms of money. This section does not affect a law taxing national banks.
Source credit: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 992; Pub. L. 97–452, § 1(22), Jan. 12, 1983, 96 Stat. 2477.)
- 1982Enacted · Pub. L. 97-258 · 96 Stat. 992
- 1983Amended · Pub. L. 97-452 · 96 Stat. 2477
A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-258 on 1982-09-13.
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