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.
Notes of Decisions
Cited in 1
case, 1987–1987 · leading case: Protest of Great Plains Fed. Sav. & Loan Ass'n v. Oklahoma Tax Comm'n, 743 P.2d 640 (Okla. 1987).
Protest of Great Plains Fed. Sav. & Loan Ass'n v. Oklahoma Tax Comm'n, 743 P.2d 640 (Okla. 1987). “278 , August 13, 1894, recodified as 31 U.S.C. § 5154 (1983): “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…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.