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12 U.S.C. § 541

U.S. CodeFederal
Tax on circulating notes generally
About This Law
/us/usc/t12/s541
Title
12 — Banks and Banking
Chapter
CH4
Release
119-84
Release Date
2026-04-17

Section Text

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In lieu of all existing taxes, every association shall pay to the Treasurer of the United States, in the months of January and July, a duty of one-half of 1 per centum each half year upon the average amount of its notes in circulation. (R.S. § 5214; Mar. 3, 1883, ch. 121, § 1, 22 Stat. 488.) Editorial Notes Codification R.S. § 5214 derived from act June 3, 1864, ch. 106, § 41, 13 Stat. 111, which was part of the National Bank Act. See section 38 of this title.

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