26 USC § 6312 - Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
---
identifier: "/us/usc/t26/s6312"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6312 - Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6312"
section_name: "Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
Section, , , 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
, , , provided that the repeal of this section is effective with respect to obligations issued after .
### Repeals
, , , which repealed this section and provided for the effective date of that repeal, was itself repealed by , , , 1081.