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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 31 U.S.C. § 5154 | State taxation | us | united_states_code | code_section | 31 | MONEY AND FINANCE | 51 | COINS AND CURRENCY | 5154 | 31 U.S.C. § 5154 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip | /us/usc/t31/s5154 | data/legal/raw/us/code/title-31/usc31.xml | e67b180cd6184964217331ef215d67f9d4d83683975a94680240d350c9fa7669 | 94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704 | 3760a9ab32290bdf6d3cc3176ed00b275776b94a050e9b30613273f4ba05ba49 | 2026-07-04 | official |
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31 U.S.C. § 5154 - State taxation
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.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 992; Pub. L. 97–452, § 1(22), Jan. 12, 1983, 96 Stat. 2477.)
Notes
Historical and Revision Notes 1982 Act Revised SectionSource (U.S. Code)Source (Statutes at Large) 515431:425, 426.Aug. 13, 1894, ch. 281, 28 Stat. 278. The words “United States coins and currency (including Federal reserve notes and circulating notes of Federal reserve banks and national banks)” are substituted for “Circulating notes of national banking associations and United States legal tender notes and other notes and certificates of the United States payable on demand and circulating or intended to circulate as currency and gold, silver, or other coin” in 31:425 to eliminate unnecessary words and for consistency with section 5103 of the revised title.
1983 ActThis restates 31:5154 to clarify the intent of the section. See 26 Cong. Rec. 7152, 7170 (1894).
Editorial Notes
Amendments1983—Pub. L. 97–452 substituted “other forms of money” for “United States coins and currency circulating within its jurisdiction”.
Statutory Notes and Related Subsidiaries
Effective Date of 1983 AmendmentAmendment effective Sept. 13, 1982, see section 2(i) of Pub. L. 97–452, set out as a note under section 3331 of this title.