31 U.S.C. § 5154
State taxation
United States · Title 31 — MONEY AND FINANCE · Status: effective
Cite this
- Citation
- 31 U.S.C. § 5154, State taxation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/467786
- Permanent ID
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- A bill to revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, "Money and Finance".House: no recorded tallySenate: no recorded tally
- A bill to codify without substantive change recent laws related to money and finance and to improve the United States Code.House: no recorded tallySenate: no recorded tally