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26 U.S.C. 6312: Repealed. Pub. L. 92–5, title I, § 4(a)(2) , Mar. 17, 1971 , 85 Stat. 5Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 64-COLLECTION
Jump To: Statutory Notes and Related SubsidiariesEffective DateRepeals

§6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2) , Mar. 17, 1971 , 85 Stat. 5

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, permitted the Secretary to receive Treasury bills, notes and certificates of indebtedness issued by the United States in payment of any internal revenue taxes or stamps.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 92–5, title I, § 4(a), Mar. 17, 1971, 85 Stat. 5, provided that the repeal of this section is effective with respect to obligations issued after Mar. 3, 1971.

Repeals

Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which repealed this section and provided for the effective date of that repeal, was itself repealed by Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.