26 U.S.C. § 6312
Section 6312 · Repealed. Pub. L. 925, title I, 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
Applied in 13 court decisions — leading case 55 Ill. 2d 313 - People v. First National Bank (1973)
Most recently applied in United States v. William O'Callaghan (December 2012)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.