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31 U.S.C. § 5154 — State taxation

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 5154 — State taxation

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.

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Source location: Title 31, Chapter 51, § 5154; chapter-051-coins-and-currency.md

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3331 — Substitute checks

**(a)** In this section, “original check”— (1) means an order for the payment of money— (A) payable on demand; (B) that does not bear interest; (C) drawn by an authorized disbursing official or agent of the United States Government; and (D) the amount of which is deposited with the Treasury or another account available for payment; and (2) does not include coins and currency of the Government. **(b)** When the Secretary of the Treasury is satisfied that an original check is lost, stolen, destroyed in any part, or is so defaced that the value to the owner or holder is impaired, the Secretary may issue a substitute check to the owner or holder of the original check. Except as provided in subsection (c) or (f) of this section, the substitute check is payable from the amount available to pay the original check. **(c)** When the Secretary is satisfied that an original check drawn on a depositary in a foreign country or a territory or possession of the United States is lost, stolen, destroyed in part, or is so defaced that its value to the owner or holder is impaired, the drawer of the original check (or another official designated by the Secretary with the approval of the head of the agency on whose behalf the original check was issued) may issue to the owner or holder of the check a substitute check. The drawer or official shall issue the substitute check by the last day of the fiscal year after the fiscal year in which the original check was issued— (1) using the current date; and (2) drawn on the account of the drawer of the original check or another account available for payment of the substitute. **(d)** A substitute check issued under this section— (1) may be paid only if the original check has not been paid; (2) shall include information necessary

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 5154 — State taxation

Page 427 TITLE 31—MONEY AND FINANCE § 5155 The word ‘‘money’’ is substituted for ‘‘dollars’’ for consistency in the revised title. The words ‘‘the Inter- national Monetary Fund’’ are omitted as obsolete be- cause of section 9 of the Act of October 19, 1976 (Pub. L. 94–564, 90 Stat. 2661). § 5153. Counterfeit currency Disbursing officials of the United States Gov- ernment and officers of national banks shall stamp or mark the word ‘‘counterfeit’’, ‘‘al- tered’’, or ‘‘worthless’’ on counterfeit notes in- tended to circulate as currency that are pre- sented to them. An official or officer wrongfully stamping or marking an item of genuine United States currency (including a Federal reserve note or a circulating note of Federal reserve banks and national banks) shall redeem the cur- rency at face value when presented. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 992.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 5153 ......... 31:424. June 30, 1876, ch. 156, § 5, 19 Stat. 64. The words ‘‘Disbursing officials’’ are substituted for ‘‘officers charged with the receipt or disbursement of public moneys’’ for consistency in the revised title and other titles of the United States Code. The word ‘‘mark’’ is substituted for ‘‘write in plain letters’’ to eliminate unnecessary words. The words ‘‘counterfeit notes intended to circulate as currency’’ are sub- stituted for ‘‘all fraudulent notes issued in the form of, and intended to circulate as money’’ for consistency in the revised title and with other titles of the Code. The last sentence is substituted for the words following the semicolon in 31:424 for clarity and to reflect the legisla- tive history of the derivative source. See 4 Cong. Rec. 2225–2228, 3148. I

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