United States Code Title 31 U.S. Treasury

8/14/2019 United States Code Title 31 U.S. Treasury

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Page 1

TITLE 31MONEY AND FINANCE

This title was enacted by Pub. L. 97258, 1, Sept. 13, 1982, 96 Stat. 877

Subtitle Sec.

I. General .................................................. 101II. The Budget Process ............................ 1101III. Financial Management ...................... 3101IV. Money ..................................................... 5101

V. General Assistance Administration 6101 VI. Miscellaneous ....................................... 9101

TABLE SHOWING DISPOSITION OF ALL SECTIONS OF

FORMER TITLE 31

Title 31Former Sections

Title 31New Sections

1 .............................................. Rep.2 .............................................. 701, 110111(a) ........................................ 110511(b), (c) .................................. 110611(d)(f) ................................... 110511(g) (1st3d sentences) ........... 110611(g) (last sentence)(i) (1st

sentence).1105

11(i) (last sentence), (j) ........... 110811(k)(1) .................................... 110511(k)(2) .................................... 111311 note .................................... 110511a .......................................... 110911b .......................................... T. 2 66111c ........................................... 111011d .......................................... 110412 ............................................ Rep.13 ............................................ 110514 ............................................ 110715 ............................................ 110816 (1st sentence) ...................... 50116 (2d, 3d sentences) ................ 50216 (last sentence related to

preparation of budgets andappropriations).

1104

16 (last sentence related to ap-propriations request).

1108

16a .......................................... 50216b .......................................... Rep.16c ........................................... 50217(a) (related to employees) .... 521

17(a) (related to expenses) ...... 52217(b), (c) .................................. Rep.18, 18a ..................................... 111118b .......................................... 110418c ........................................... 111219 ............................................ 110520 ............................................ 111321 ............................................ 11042224 ........................................ 110825 ............................................ 110526 ............................................ Rep.27 ............................................ 110328 ............................................ 111441 ............................................ 70242(a) (1st sentence words be-

fore comma).702

42(a) (1st sentence words aftercomma, last sentence), (b).

703

42a .......................................... 70343 (1st par.) ............................. 70343 (2d par. 1st, 2d, 4th, last

sentences).772

43 (2d par. 3d sentence) ........... 77943 (3d par.) .............................. 77243 (last par.) ............................ 77543a .......................................... 70343b(a)(c) ................................. 77343b(d), (e) ................................ 77443b(f) ....................................... 77643b(g) ...................................... 77143b(h) ...................................... 77843b(i), (j) (less last 13 words

before colon).775

43b(j) (last 13 words beforecolon).

776

43b(k) ...................................... 77543b(l), (m) ................................ 776

TABLE SHOWING DISPOSITION OF ALL SECTIONS OFFORMER TITLE 31Continued



43b(n), (o) ................................ 77443b(p) ...................................... 77143b(q) ...................................... 77343b(r) ....................................... 77943c ........................................... 77744 (1st sentence) ...................... 711, 731, 3301, 3323, 3324, 3521,

3522, 3526, 3529, 3531, 3541, 3702,(See 2(b) of Pub. L. 97258)

44 (2d, last sentences) ............. 352645 ............................................ Rep.46 ............................................ 70446a to 48 .................................. Rep.49 ............................................ 351149a .......................................... 512050, 51 ....................................... Rep.511 ......................................... 702

51a, 52(a), (b) ........................... 73152(c), (d) .................................. 711521 (related to appointment,

pay and assignment).731

521 (related to direct) ............ 711522 ......................................... 732523(a)(d) ............................... 751523(e)(g) ............................... 752523(h) ..................................... 753523(i) ...................................... 754523(j), (k) ............................... 753523(l) ...................................... 755523(m) .................................... 753524(a) ..................................... 733524(b) ..................................... 731525 ......................................... 732526 ......................................... 735527 ......................................... 73652a .......................................... Rep.52b, 52c .................................... 73153(a) (1st sentence words be-

fore 5th comma).712

53(a) (1st sentence words after5th comma, last sentence).

719

53(b) ........................................ 71253(c)(e) ................................... 719

53(f) ......................................... 71854 ............................................ 71655 ............................................ Rep.56 ............................................ 73157, 58 ....................................... Rep.59, 60 (1st sentence) ................. 71260 (last sentence) .................... 71961 ............................................ 71565(a)(e) .................................. Rep.65(f) ......................................... 351165a .......................................... 350165b .......................................... 352166(a) ........................................ 351166(b) (less Treasury Depart-

ment).3512

66(b) (related to Treasury De-partment).

3513

66(c) ........................................ 351266a .......................................... 351266b .......................................... 351366c ........................................... 332666d .......................................... 351467(a)(c) .................................. 352367(d)(1)(3) ............................... 71367(d)(4) .................................... 71967(e)(1)(5), (7) ......................... 71467(e)(6)(A) ............................... 71967(e)(6)(B) ................................ 71867(f) ......................................... 352468 ............................................ 950168a .......................................... 950368b .......................................... 950468c, 68d .................................... 950271 (related to accounts) .......... 352671 (related to claims) .............. 370271a .......................................... 370272, 73 ....................................... Rep.


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Page 2TITLE 31MONEY AND FINANCE


FORMER TITLE 31Continued



74 (1st, 2d pars., last par.words after 4th comma).

3526

74 (last par. words before 4thcomma).

3529

75 ............................................ 352176 (1st, last sentences) ............ 332476 (2d, 3d sentences) ................ 332377 ............................................ 332378 ............................................ 352279 ............................................ Rep.8080c ...................................... 352281 ............................................ 352282 ............................................ 352182a .......................................... 332582a1, 82a2 .............................. 352782b .......................................... 332582b1 ....................................... 352182c ........................................... 352882d (words before semicolon) .. 354182d (words after semicolon) .... 352982e (related to 31:82b) .............. 332582e (related to 31:82c) .............. 352882e (related to 31:82d) .............. 352982f (related to disbursing offi-

cers).3325

82f (related to certifying offi-cers).

3528

82g (related to disbursing offi-cers).

3322

82g (related to certifying offi-cers).

3528

82h .......................................... T. 7 1032a82i ........................................... 352682j to 82p ................................. Rep.

83, 84 ....................................... Rep.85 ............................................ T. 48 1469186 ............................................ 370287, 88 ....................................... Rep.8992 ........................................ 353193, 94 ....................................... Rep.95 ............................................ T. 10 484295a .......................................... 352795b (related to Army, Navy,

Air Force).T. 10 2777

95b (related to State Depart-ment).

T. 22 2668

96102 ...................................... Rep.103 ........................................... T. 10 2778103a ......................................... T. 10 2773103b ......................................... T. 10 2773104 ........................................... T. 10 7861105 ........................................... Rep.106 ........................................... T. 10 7862107 ........................................... 3526107a ......................................... Rep.108 ........................................... T. 10 7231109116 ..................................... Rep.117 ........................................... 711118121 ..................................... Rep.122 ........................................... 3702

123 (words before 1st proviso) 3329123 (provisos) .......................... 3330124 (1st par.) ............................ 3329124 (last par.) .......................... 3330125 (1st par.) ............................ 3329125 (last par.) .......................... 3330126 ........................................... 3329127 ........................................... 321128 ........................................... 3329129131 ..................................... 3712132 ........................................... 3328133 ........................................... Rep.134 ........................................... 3328135 ........................................... 3525141 ........................................... 301142146 ..................................... Rep.147 (less disbursement) ........... 3301147 (related to disbursement) 3323148154 ..................................... Rep.155 ........................................... (See former 1003)156 ........................................... 3333157 ........................................... 327161, 162 .................................... Rep.163 ........................................... 329164166 ..................................... Rep.

171 ........................................... 303172, 173 .................................... Rep.174 ........................................... 5144175 ........................................... 5155176 ........................................... Rep.177 ........................................... 5114178, 179 .................................... Rep.180 ........................................... 5141181 ........................................... 5143181 note ................................... 5142181a ......................................... 5142181b, 181c ................................. 5141181d, 181e ................................. Rep.191, 192 .................................... 3713





193 ........................................... 9309194 ........................................... Rep.195 ........................................... 3715196199 ..................................... Rep.200(a) ....................................... 1501200(b), (c) ................................ 1108200(d) ....................................... 1502200(e) ....................................... 1501201, 202 .................................... Rep.203 ........................................... 3727204206 ..................................... Rep.207 ........................................... 3714208214 ..................................... Rep.215 ........................................... 3723215a ......................................... Rep.216, 217 .................................... 3723218224 ..................................... Rep.224a, 224a note ......................... 3725224b, 224b note ......................... 3724224c to 226 ............................... Rep.227 ........................................... 3728228 ........................................... Rep.229 ........................................... T. 2 190l230 ........................................... T. 2 190m231 ........................................... 3729232(A)(E) ................................ 3730232(F) ...................................... 3731233 ........................................... 3730234 ........................................... Rep.235 ........................................... 3731236, 237 .................................... 3702237a ......................................... 3712238, 238 note ............................ 3722239 ........................................... 3727

240(1), (2), (4) ........................... 3701240(3) ....................................... 3721241(a)(d) ................................. 3721241(e) ....................................... Rep.241(f) ....................................... 3721242243a ................................... 3721243a note ................................. 3721244 ........................................... 3726251 (1st sentence words after

1st comma).5131

251 (less 1st sentence wordsafter 1st comma).

304

252 ........................................... Rep.253 ........................................... 5132254 ........................................... Rep.261 ........................................... 5131262 ........................................... Rep.263 ........................................... 5131264271 ..................................... Rep.272 ........................................... 5111273 (1st, 2d sentences) ............. 5132273 (last sentence) ................... 5122274 ........................................... 5121275 ........................................... 5111276 ........................................... 5112277 ........................................... 5121

278, 279 .................................... 5131280 ........................................... Rep.281 ........................................... 5131282 ........................................... Rep.283 (1st sentence) .................... 5131283 (2d, last sentences) ............ 5133284286 ..................................... Rep.287 ........................................... 5131291 ........................................... Rep.292 ........................................... 5131293, 294 .................................... Rep.301304 ..................................... Rep.311315a ................................... Rep.315b ......................................... 5118316316d ................................... Rep.317(a), (b) ................................ 5112317(c) ....................................... Rep.317a, 317b ................................. Rep.317c ......................................... 5120317d to 317e1 .......................... Rep.317f .......................................... 321318320 ..................................... Rep.321 ........................................... 5112322 ........................................... 5111323 ........................................... Rep.

324 ........................................... 5112324a ......................................... 5114324b to 324c ............................. 5112324d, 324e ................................. Rep.324f .......................................... 5131324g ......................................... Rep.324h ......................................... 5111324i .......................................... Rep.325 ........................................... 5121326 ........................................... Rep.327330 ..................................... 5121331, 332 .................................... 5122333 ........................................... Rep.334 ........................................... 5122


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Page 3 TITLE 31MONEY AND FINANCE





335 ........................................... 5116336339 ..................................... Rep.340 ........................................... 5111341 ........................................... Rep.342 ........................................... 5111343, 344 .................................... 5121345 ........................................... 5111346 ........................................... 5112347 ........................................... 5121348, 349 .................................... Rep.350, 351 .................................... 5113352 ........................................... Rep.353 ........................................... 5111354356 ..................................... 5133357, 358 .................................... 5122359 ........................................... Rep.360 ........................................... 5121361 (1st sentence words before

1st comma).5131

361 (1st sentence words after1st comma, last sentence).

5132

362 ........................................... 5121363 ........................................... Rep.364 ........................................... 5102365 ........................................... 5133366 ........................................... Rep.367, 368 .................................... 5111369 ........................................... 5132370 ........................................... Rep.371 ........................................... 5101372 ........................................... 5151373388o ................................... Rep.391(a) ....................................... 5111391(b)(d) ................................. 5112

392 ........................................... 5103393(a) ....................................... 5111393(b) ....................................... Rep.394 ........................................... 5116395, 396 .................................... 5111397 ........................................... 321398(1)(4), (6) ............................ 5112398(5) ....................................... 5113399 ........................................... 5112401, 402 .................................... 5115403 ........................................... Rep.404 ........................................... 5119405, 405a .................................. Rep.405a1 ...................................... 5116405a2, 405a3 ........................... 5119405b ......................................... 5117406408 ..................................... Rep.408a (last proviso) ................... 5117408a (less last proviso) ............ 5119408b to 412 ............................... Rep.413416 ..................................... 5114417 ........................................... Rep.418, 418a .................................. 5114419 ........................................... 5114420 ........................................... 5119421, 422 .................................... 5120

423 ........................................... Rep.424 ........................................... 5153425, 426 .................................... 5154427 ........................................... 321428430 ..................................... Rep.440 ........................................... Rep.441 ........................................... 5117442, 443 .................................... Rep.444 (1st sentence words be-

tween 2d and 3d semicolons).5119

444 (less 1st sentence words be-tween 2d and 3d semicolons).

Rep.

445, 446 .................................... Rep.448448e ................................... Rep.449 ........................................... Rep.449a ......................................... 5152449b, 449c ................................. Rep.451455 ..................................... Rep.456 ........................................... 5103457462 ..................................... Rep.463, 463 note ............................ 5118471 ........................................... Rep.472 ........................................... 302473 ........................................... 3303474483 ..................................... Rep.

483a ......................................... 9701483b ......................................... T. 10 1042484 ........................................... 3302485 ........................................... Rep.486 ........................................... 321486a to 488 ............................... Rep.488a ......................................... T. 16 580o2488b to 488b2 .......................... Rep.488b3 ...................................... T. 16 580o488b4 ...................................... T. 16 580o1488b5 ...................................... T. 16 580o3488b6 ...................................... T. 16 580o4489 ........................................... T. 40 485a (See Rev. T. 40

Table)





489a ......................................... T. 10 2636490 ........................................... 3302491 ........................................... Rep.492(a) ....................................... 3322492(b)(d) ................................. 3332492 note ................................... 33324921 ........................................ 33214922 ........................................ Rep.492a492c ................................. 3342492d ......................................... Rep.493 ........................................... T. 10 4841493a ......................................... T. 10 2776493b, 494 .................................. Rep.495 ........................................... 3302495a ......................................... Rep.496, 497 .................................... 3522497a ......................................... 3532498 ........................................... 3522499504b ................................... Rep.505 ........................................... 3545506, 507 .................................... 3541508 ........................................... 3542509 ........................................... Rep.510513 ..................................... 3542514 ........................................... 3541516 ........................................... 3541517519 ..................................... 3543520 ........................................... 3544521 ........................................... 3302522 ........................................... 3304523, 524 .................................... Rep.525 ........................................... 3302526 ........................................... 3327527 ........................................... 3328

528(a)(c) ................................. 3331528(d) ....................................... 321528(e) ....................................... Rep.528(f), (g) ................................. 3331528(h) ...................................... Rep.529 ........................................... 3324529a ......................................... Rep.529b ......................................... T. 19 2076529c ......................................... T. 19 2077529d ......................................... T. 19 2078529e ......................................... T. 19 2079529f .......................................... T. 19 2080529g, 529h ................................ Rep.529i, 529j .................................. T. 10 2395530 ........................................... Rep.530a, 530b ................................. 3324531 ........................................... T. 15 196532 ........................................... T. 28 571533 ........................................... Rep.534 ........................................... T. 16 556d535 ........................................... T. 22 268b536, 537 .................................... T. 10 2777538 ........................................... 3526539, 540 .................................... T. 10 2777541 ........................................... 3526542, 543 .................................... Rep.

544 ........................................... 3341545 ........................................... 3302546 ........................................... Rep.547 ........................................... T. 22 2668a547a ......................................... 9702548 ........................................... 3305549 ........................................... Rep.550 ........................................... T. 33 877551, 552 .................................... 1345553 ........................................... T. 42 3514554 ........................................... Rep.555 ........................................... T. 26 4986 note561563a ................................... 3343564 ........................................... 321571 ........................................... Rep.581 ........................................... 1104581 note ................................... 1303581a ......................................... 1104581b ......................................... 1108581c ......................................... 1531581c1 ...................................... Rep.581d ......................................... 3530582622 ..................................... Rep.623 ........................................... 1104624626 ..................................... Rep.

627, 628 .................................... 13016281 ........................................ 15326282, 6283 .............................. T. 10 2779628a ......................................... 1534629638 ..................................... Rep.638a(a)(c)(1) ........................... 1343638a(c)(2) (1st, last sentences) 1344638a(c)(2) (2d sentence) ........... 1349638a(d) ..................................... Rep.638a(e) ..................................... 1343638a1 ...................................... 1343638b ......................................... T. 33 576a638c ......................................... 1343 note638d, 638e ................................. 1343


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638f .......................................... Elim.639649 ..................................... Rep.649a ......................................... T. 10 956 note649b ......................................... Rep.649c ......................................... T. 10 2394650 ........................................... Rep.650a ......................................... T. 37 406650b to 660 ............................... Rep.661 ........................................... T. 33 878662 ........................................... T. 16 754a663, 663a .................................. Rep.664 ........................................... Rep.665(a) ....................................... 1341665(b) ....................................... 1342665(c) (less (1) (last sentence)) 1512665(c)(1) (last sentence) ........... 1511665(d)(1), (2) (1st4th sen-

tences, 6th sentence 1st22dwords).

1513

665(d)(2) (5th sentence, 6thsentence less 1st22d words).

1511

665(d)(2) (last sentence relatedto spending and obligations).

1341

665(d)(2) (last sentence relatedto voluntary services).

1342

665(d)(2) (last sentence relatedto price supports).

1511

665(e) ....................................... 1515665(f)(1) ................................... 1516665(f)(2) ................................... 1511665(g) (1st sentence) ................ 1513665(g) (less 1st sentence) ......... 1514665(h) ...................................... 1517665(i)(1) (words before semi-

colon related to (a), (b)).

1549

665(i)(1) (words after semi-colon related to (a), (b)).

1550

665(i)(1) (words before semi-colon related to (h)).

1518

665(i)(1) (words after semi-colon related to (h)).

1519

665(i)(2) (related to (a), (b)) ..... 1351665(i)(2) (related to (h)) ........... 1517665a ......................................... 1515665b ......................................... 1502666 ........................................... T. 10 4541667 ........................................... Rep.668 ........................................... T. 41 11a668a ......................................... 1308669 (words before semicolon) .. 1513669 (words after semicolon) .... 1341670 ........................................... 1302671 ........................................... T. 2 682, 95a671a ......................................... Rep.672, 673 .................................... 1346674678 ..................................... Rep.679680a ................................... 1348681 ........................................... Rep.682 ........................................... 1307683685 ..................................... Rep.

685a ......................................... 1537686(a) ....................................... 1535686(b) ....................................... 1536686(c) ....................................... 15356861 ........................................ 15356862 ........................................ 3324686a ......................................... Rep.686b(a), (b), (c) (related to

31:686, 686b).1535

686b(c) (related to 31:686) ........ 1536686c to 688 ............................... Rep.689 ........................................... T. 40 166a1 (See T. 2 1861)690 ........................................... Rep.691 ........................................... 1346692 ........................................... T. 43 1470693 ........................................... T. 43 1471693a ......................................... T. 28 524694, 695 .................................... Rep.696 ........................................... 1347697 ........................................... 1533698 ........................................... T. 32 107698a ......................................... T. 37 1012699 ........................................... T. 42 2459a699a ......................................... 1309699b ......................................... T. 5 3101 note

700 ........................................... T. 10 1584 note700a, 700b ................................. Elim.700c ......................................... Rep.700d ......................................... T. 38 203701(a), (b) ................................ 1552701(c) (1st sentence) ................ 1551701(c) (last sentence), (d) ........ 1552702 ........................................... 1553703(a) ....................................... 1554703(b) ....................................... 1556704 ........................................... Rep.705 ........................................... 1552706 ........................................... 1555707 ........................................... 1551





708 ........................................... 1557711(1)(3) .................................. 1305711(4)(11) ................................ Rep.711(11a)(23) ............................. 1305712 ........................................... Rep.712a ......................................... 1502712b to 716 ............................... Rep.717, 718 .................................... 1301719, 720 .................................... Rep.721 ........................................... 1310722 ........................................... T. 2 30723, 723a .................................. T. 10 2661a724 ........................................... 1306724a (1st sentence) .................. 1304724a (last sentence) ................. T. 39 409725 ........................................... Rep.725a to 725d ............................. Elim.725e ......................................... Rep.725f .......................................... Elim.725g ......................................... Rep.725h ......................................... T. 24 21b725i to 725k .............................. Rep.725l, 725m ................................ Elim.725n, 725o ................................. Rep.725p(a) (last sentence) ............. 331725p (less (a) (last sentence)) .. Rep.725p note ................................. 1322725p1 ...................................... 1322725q(a) (last sentence) ............. 331725q (less (a) (last sentence)) .. Rep.725q1 ...................................... 1322725q1a .................................... 1324725q2 ...................................... T. 18 3150a725r ......................................... 1323

725s (less (a) (last sentencelast proviso)). 1321

725s(a) (last sentence last pro-viso).

1322

725s1 ...................................... T. 25 385a725s2 ...................................... T. 25 385b725s3 ...................................... T. 25 385c725s4 ...................................... T. 18 4043725t, 725u ................................. Rep.725v(a) ..................................... Rep.725v(b) (related to marshals) .. T. 28 572a725v(b) (related to clerks) ....... T. 28 2043725w ........................................ 1503725x to 725z .............................. Rep.731733 (words before semi-

colon).3123

733 (words after semicolon),734.

5116

734a to 738 ............................... Rep.738a ......................................... 3125739 ........................................... 3121740 ........................................... 3127741 ........................................... Rep.741a ......................................... 324742, 742a .................................. 3124743751 ..................................... Rep.

752 (1st4th pars. less 2d par.form of bonds).

3102

752 (2d par. related to form ofbonds).

3121

752 (last par.) .......................... 3107752a ......................................... Rep.753(a) (less form of notes, cer-

tificates of indebtedness,and Treasury bills).

3103

753(a) (related to form ofnotes, certificates of indebt-edness, and Treasury bills).

3121

753(b) ....................................... Rep.753(c) ....................................... 3103753(d) (1st sentence) ................ 3108753(d) (2d sentence) ................. 3123753(d) (last sentence related to

31:771).3122

753(d) (last sentence less re-lated to 31:771).

3129

754(a) (less form of certificatesof indebtedness and Treas-ury bills, finality).

3104

754(a) (related to form of cer-tificates of indebtedness and

Treasury bills, finality).

3121

754(b) ....................................... Rep.754(c) ....................................... T. 12 221754(d) ....................................... Rep.754a ......................................... 3111754b ......................................... 3121755757 ..................................... Rep.757a ......................................... (See former 405b)757b, 757b1 .............................. 3101757b2 ...................................... Rep.757c(a)(d) (1st sentence) ........ 3105757c(d) (last sentence) ............. 3108757c(e) ..................................... 3129757c(f), (g) ............................... Rep.


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Page 5 TITLE 31MONEY AND FINANCE





757c(h) ..................................... 3105757c(i) (1st6th sentences) ....... 3126757c(i) (last sentence) ............. 331757c(j) ...................................... 3105757c1 ...................................... Rep.757c2(a)(c) (1st sentence) ...... 3106757c2(c) (last sentence) .......... 3108757c2(d) .................................. 3106757c3 ...................................... 3109757c4, 757c5 ........................... 3121757d ......................................... 3128757e ......................................... 3113757f .......................................... 331758 ........................................... 3108759761 ..................................... 3129761a to 765 ............................... Rep.766 ........................................... 3123767 ........................................... 3112767a ......................................... Rep.767b ......................................... 3112768 (words before semicolon) .. 3123768 (words after semicolon) .... 3121769, 770 .................................... Rep.771, 772 .................................... 3122772a ......................................... 3121773 ........................................... Rep.773a773d ................................. 5118774 ........................................... Rep.801804 ..................................... 3110804a to 809 ............................... Rep.821 ........................................... 5301822 ........................................... 5304822a(a)(c) ............................... 5302822a(d) ..................................... 325

822b ......................................... 5117, 5119, 5304823, 824 .................................... Rep.841 ........................................... Rep.846 ........................................... 9101847, 848 .................................... 9103849 ........................................... 9104850 ........................................... 9105851 ........................................... 9106852 ........................................... 9109856 ........................................... 9101857 ........................................... 9105858 ........................................... 9106859 ........................................... 1105866 ........................................... 9105867 ........................................... 9107868 (less (d) (1st sentence re-

lated to 31:867)).9108

868(d) (1st sentence related to31:867).

9107

869(a) ....................................... 9102869(b) ....................................... Rep.870 ........................................... 9107871 ........................................... Rep.901904 ..................................... 3113911 ........................................... 5119912, 913 .................................... Rep.

914917 ..................................... 5119931937 ..................................... Rep.938 ........................................... 5303951 ........................................... 3701952(a)(d)(3) ............................. 3711952(d)(4) ................................... 3701952(e)(1) (1st to 3d sentences) .. 3717952(e)(1) (last sentence) ........... 3701952(e)(2)(7) ............................. 3717952(e)(8) ................................... 3701952(f) ....................................... 3718952 note ................................... 3711953 ........................................... 3711 note954(a)(d) ................................. 3716954(e) ....................................... 3701955 ........................................... 3719971973 ..................................... Rep.1001 ......................................... 3011002 (less words between 4th

and 5th semicolons).321

1002 (words between 4th and5th semicolons).

331

1003 ......................................... 32910041005a ................................ 3011006, 1007 ................................. 301

1008 ......................................... Rep.1009 ......................................... 3011010 (related to seal) ............... 3011010 (related to books, papers,

and records).Rep.

1011 ......................................... 3211012, 1013 ................................. Rep.1014 ......................................... 3281015 ......................................... Rep.1016 ......................................... 3091017 ......................................... 3211018 ......................................... 3291019 ......................................... Rep.1020 ......................................... 1102





10201, 1020a ............................ Rep.1021, 1022 ................................. Rep.1023(a) ..................................... 3211023(b) ..................................... 33021023(c) ..................................... T. 18 30591024 ......................................... 3211025 ......................................... Rep.1026 ......................................... 3301027 ......................................... 3311028 ......................................... Rep.1029, 1030 ................................. 3311031, 1032 ................................. 3261033 ......................................... 3221034 ......................................... T. 21 9671035 ......................................... T. 21 9681036 ......................................... T. 21 9691037 ......................................... T. 26 78021038 ......................................... 3231051 ......................................... 53111052(a)(i) ................................ 53121052(j) ...................................... 53191052(k) ..................................... Rep.1052(l) ...................................... 53121053 ......................................... 3211054(a), (b) (1st sentence) ........ 53181054(b) (last sentence related

to civil penalties).5321

1054(b) (last sentence relatedto criminal penalties).

5322

1055 ......................................... 53181056 ......................................... 53211057 ......................................... 53201058, 1059 ................................. 53221060 ......................................... Rep.

1061 ......................................... 53191062 ......................................... Rep.10811083 .................................. 53131101 ......................................... 53161102 ......................................... 53171103, 1104 ................................. 53211105 ......................................... 53171121, 1122 ................................. 53141141, 1142 ................................. 53151143(a) ..................................... 53211143(b) (words before last

comma).5320

1143(b) (words after lastcomma).

5321

1151, 1152(a), (b) ....................... 11121152(c)(f) ................................ 11131153(a)(c) ............................... 11131153(d) ..................................... 11121154(a)(c) ............................... 7171154(d) (1st sentence) .............. 7021154(d) (last sentence) ............. 7311154(e) ..................................... 7191155(a) ..................................... 7021155(b) ..................................... 7191156 ......................................... Rep.1157 ......................................... 717, 719, 720, 1112

11711174 .................................. 7191175(a) ..................................... 7341175(b) ..................................... 7191175(c) ..................................... 7341176 ......................................... 7201201 ......................................... 93021202 ......................................... 35301203, 1204 ................................. Rep.1221 ......................................... 67021222, 1223 ................................. Rep.1224(a)(1), (2) (related to trust-

ee).6703

1224(a)(2) (related to report) ... 67241224(b) ..................................... Rep.1224(c), (d), (e) ......................... 67031225(a), (b) ............................... 67071225(c) ..................................... Rep.1226(a)(1)(A) ............................ 67051226(a)(1)(B) ............................ 67071226(a)(2) ................................. 67051226(b) ..................................... 67061226(c) ..................................... Rep.1227(a), (b)(1) ........................... 67081227(b)(2), (3) ........................... 67091227(b)(4) ................................. 6708

1227(b)(5) ................................. 67091227(b)(6), (7) ........................... 67121227(c) ..................................... 67111227(d) ..................................... 67011227(e) ..................................... 67101228(a)(1) ................................. 67131228(a)(2) ................................. 67071228(a)(3) ................................. 67011228(a)(4) ................................. 67071228(a)(5) ................................. 67021228(a)(6) ................................. 67121228(a)(7) ................................. 67131228(b) ..................................... 67071228(c)(1) ................................. 6707


6/438






1228(c)(2)(A) ............................ 67011228(c)(2)(B) ............................. 67071228(d) ..................................... 67081228(e) ..................................... 67091228(f)(1) .................................. 67071228(f)(2) .................................. 67081228(f)(3), (last sentence) ......... 67091228(g) ..................................... 6707

1228(h) ..................................... 67131241(a) ..................................... 67241241(b), (c) ............................... 67141241(d) ..................................... 67241241(e) ..................................... 6714, 67241241(f) ...................................... 67241241(g) ..................................... 67141242(a) ..................................... 67161242(b)(1)(3)(B) (1st sentence) 67171242(b)(3)(B) (2d sentence) ....... 67181242(b)(3)(B) (last sentence) .... 67171242(b)(3)(C) ............................. 67181242(b)(3)(D), (E) ...................... 67171242(c)(1) ................................. 67011242(c)(2), (3) (related to pro-

ceedings).6717

1242(c)(3) (related to suspen-sions and terminations).

6718

1242(c)(4) ................................. 67011242(d) ..................................... 67191242(e), (f) ................................ 67181242(g) ..................................... 67201242(h) ..................................... 67161243(a), (b) ............................... 67041243(c) ..................................... 6723

1243(d) ..................................... 67151243 note ................................. 730173051244 ......................................... 67211245 ......................................... 67231261(a) ..................................... 6703, 67241261(b)(1)(7) ............................ Rep.1261(b)(8) ................................. 67011261(c) ..................................... 67011262(a) ..................................... 3211262(b) ..................................... Rep.1263 ......................................... 67221264 ......................................... 67131265 ......................................... Rep.1301 ......................................... T. 2 6211302 ......................................... T. 2 6221303 ......................................... T. 2 6231321 ......................................... T. 2 6311322 ......................................... T. 2 6321323 ......................................... T. 2 6331324 ......................................... T. 2 6341325 ......................................... T. 2 6351326 ......................................... T. 2 6361327 ......................................... T. 2 6371328 ......................................... T. 2 6381329 ......................................... T. 2 639

1330 ......................................... T. 2 6401331 ......................................... T. 2 6411332 ......................................... T. 2 6421351 ......................................... T. 2 6511352 ......................................... T. 2 6521353 ......................................... T. 2 6531400 ......................................... T. 2 6811401 ......................................... T. 2 6821402 ......................................... T. 2 6831403 ......................................... T. 2 6841404 ......................................... T. 2 6851405 ......................................... T. 2 6861406 ......................................... T. 2 6871407 ......................................... T. 2 68815011510 .................................. Rep.15211531 .................................. Elim.1601 ......................................... 69021602 ......................................... 69031603 ......................................... 69041604 ......................................... 69031605 ......................................... 69021606 ......................................... 69011607 ......................................... 69061701 ......................................... 61011702 ......................................... Rep.

1703 ......................................... 61021704(a)(c) ............................... 61031704(d), (e) ............................... 61021705 ......................................... 61041706 ......................................... Rep.1707 ......................................... 61051801(a)(1) ................................. 39021801(a)(2) ................................. 39031801(b)(d) ............................... 39021802 ......................................... 39041803 ......................................... 39061804 ......................................... 390518051806 .................................. 3901

ENACTING CLAUSE

Section 1 of Pub. L. 97258, Sept. 13, 1982, 96 Stat. 877,

provided in part that: Certain general and permanent

laws of the United States, related to money and fi-

nance, are revised, codified, and enacted as title 31,

United States Code, Money and Finance. . . .

LEGISLATIVE PURPOSE; INCONSISTENT PROVISIONS

Section 4(a) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1067, provided that: Sections 13 of this Act restate,

without substantive change, laws enacted before April

16, 1982, that were replaced by those sections. Thosesections may not be construed as making a substantive

change in the laws replaced. Laws enacted after April

15, 1982, that are inconsistent with this Act supersede

this Act to the extent of the inconsistency.

REFERENCES TO OTHER LAWS

Section 4(b) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1067, provided that: A reference to a law replaced by

sections 13 of this Act, including a reference in a regu-

lation, order, or other law, is deemed to refer to the

corresponding provision enacted by this Act.

OUTSTANDING ORDERS, RULES, AND REGULATIONS

Section 4(c) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1067, provided that: An order, rule, or regulation in ef-

fect under a law replaced by sections 13 of this Act

continues in effect under the corresponding provision

enacted by this Act until repealed, amended, or super-

seded.

SAVINGS PROVISION

Section 4(d) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1067, provided that: An action taken or an offense

committed under a law replaced by sections 13 of this

Act is deemed to have been taken or committed under

the corresponding provision enacted by this Act.

LEGISLATIVE CONSTRUCTION

Section 4(e) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1067, provided that: An inference of a legislative con-

struction is not to be drawn by reason of the location

in the United States Code of a provision enacted by thisAct or by reason of the caption or catchline of the pro-

vision.

SEVERABILITY

Section 4(f) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

877, provided that: If a provision enacted by this Actis held invalid, all valid provisions that are severable

from the invalid provision remain in effect. If a provi-

sion of this Act is held invalid in any of its applica-

tions, the provision remains valid for all valid applica-

tions that are severable from any of the invalid appli-

cations.

REPEALS

Section 6(a) of Pub. L. 98216, Feb. 14, 1984, 98 Stat. 7,

provided that: The repeal of a law enacted by this Act

may not be construed as a legislative inference that the

provision was or was not in effect before its repeal.Section 6(b) of Pub. L. 98216, Feb. 14, 1984, 98 Stat. 7,

repealed specified laws, except for rights and duties

that matured, penalties that were incurred, and pro-

ceedings that were begun before Feb. 14, 1984.Section 4(a) of Pub. L. 97452, Jan. 12, 1983, 96 Stat.

2479, provided that: The repeal of a law enacted by

this Act may not be construed as a legislative inferencethat the provision was or was not in effect before its re-

peal.Section 4(b) of Pub. L. 97452, Jan. 12, 1983, 96 Stat.

2480, repealed specified laws, except for rights and du-

ties that matured, penalties that were incurred, and

proceedings that were begun before Jan. 12, 1983.Section 5(a) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1068, provided that: The repeal of a law by this Act

may not be construed as a legislative inference that the

provision was or was not in effect before its repeal.


7/438

Page 7 TITLE 31MONEY AND FINANCE 103

Section 5(b) of Pub. L. 97258, Sept. 13, 1982, 96 Stat.

1068, repealed the sections or parts thereof of the Re-

vised Statutes or Statutes at Large codified in this

title, except for rights and duties that matured, pen-

alties that were incurred, and proceedings that were

begun before Sept. 13, 1982.

IMPROVEMENT OF UNITED STATES CO DE B Y PUB. L.

98216; LEGISLATIVE PURPOSE; INCONSISTENT PROVI-

SIONS; CORRESPONDING PROVISIONS; SAVI NGS AND

SEPARABILITY OF PROVISIONS

Pub. L. 98216, 5, Feb. 14, 1984, 98 Stat. 7, providedthat:

(a) Sections 14 of this Act restate, without sub-

stantive change, laws enacted before April 1, 1983, that

were replaced by those sections. Sections 14 may not

be construed as making a substantive change in the

laws replaced. Laws enacted after March 31, 1983, that

are inconsistent with this Act supersede this Act to the

extent of the inconsistency.

(b) A reference to a law replaced by sections 14 of

this Act, including a reference in a regulation, order, or

other law, is deemed to refer to the corresponding pro-vision enacted by this Act.

(c) An order, rule, or regulation in effect under a law

replaced by sections 14 of this Act continues in effect

under the corresponding provision enacted by this Act

until repealed, amended, or superseded.

(d) An action taken or an offense committed under

a law replaced by sections 14 of this Act is deemed to

have been taken or committed under the correspondingprovision enacted by this Act.

(e) An inference of a legislative construction is not

to be drawn by reason of the location in the United

States Code of a provision enacted by this Act or by

reason of the caption or catchline of the provision.

(f) If a provision enacted by this Act is held invalid,

all valid provisions that are severable from the invalid

provision remain in effect. If a provision of this Act is

held invalid in any of its applications, the provision re-

mains valid for all valid applications that are severable

from any of the invalid applications.

IMPROVEMENT OF UNITED STATES CO DE B Y PUB. L.

97452; LEGISLATIVE PURPOSE; INCONSISTENT PROVI-

SIONS; CORRESPONDING PROVISIONS; SAVI NGS ANDSEPARABILITY OF PROVISIONS

Pub. L. 97452, 3, Jan. 12, 1983, 96 Stat. 2479, provided

that:(a) Sections 1 and 2 of this Act restate, without sub-

stantive change, laws enacted before December 1, 1982,

that were replaced by those sections. Sections 1 and 2

may not be construed as making a substantive change

in the laws replaced. Laws enacted after November 30,

1982, that are inconsistent with this Act supersede this

Act to the extent of the inconsistency.(b) A reference to a law replaced by sections 1 and

2 of this Act, including a reference in a regulation,

order, or other law, is deemed to refer to the cor-

responding provision enacted by this Act.

(c) An order, rule, or regulation in effect under a law

replaced by sections 1 and 2 of this Act continues in ef-

fect under the corresponding provision enacted by this

Act until repealed, amended, or superseded.

(d) An action taken or an offense committed under

a law replaced by sections 1 and 2 of this Act is deemed

to have been taken or committed under the cor-

responding provision enacted by this Act.

(e) An inference of a legislative construction is not

to be drawn by reason of the location in the United

States Code of a provision enacted by this Act or by

reason of the caption or catchline of the provision.

(f) If a provision enacted by this Act is held invalid,

all valid provisions that are severable from the invalid

provision remain in effect. If a provision of this Act is

held invalid in any of its applications, the provision re-

mains valid for all valid applications that are severable

from any of the invalid applications.

SUBTITLE IGENERAL

Chap. Sec.

1. Definitions ............................................ 1013. Department of the Treasury ............ 3015. Office of Management and Budget 5017. Government Accountability Office 7019. Agency Chief Financial Officers ..... 901

AMENDMENTS

2004Pub. L. 108271, 8(b), July 7, 2004, 118 Stat. 814,substituted Government Accountability Office for

General Accounting Office in item for chapter 7.

1990Pub. L. 101576, title II, 205(b), Nov. 15, 1990, 104

Stat. 2845, added item for chapter 9.

CHAPTER 1DEFINITIONS

Sec.

101. Agency.

102. Executive agency.

103. United States.

101. Agency

In this title, agency means a department,agency, or instrumentality of the United StatesGovernment.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 877.)

HISTORICAL AND REVISION NOTES

RevisedSection

Source (U.S. Code) Source (Statutes at Large)

101 .......... (no source).

The section is included to avoid the necessity for de-

fining agency each time it is used in the revised

title.

102. Executive agency

In this title, executive agency means a de-partment, agency, or instrumentality in the ex-ecutive branch of the United States Govern-ment.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 877.)


RevisedSection


102 .......... (no source).


fining executive agency each time it is used in the

revised title.

103. United States

In this title, United States, when used in ageographic sense, means the States of theUnited States and the District of Columbia.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 877.)HISTORICAL AND REVISION NOTES

RevisedSection


103 .......... (no source).


fining United States each time it is used in the re-

vised title.


8/438

Page 8TITLE 31MONEY AND FINANCE301

1So in original. Does not conform to section catchline.2Editorially supplied. Section 313 added by Pub. L. 108447

without corresponding amendment of chapter analysis.

CHAPTER 3DEPARTMENT OF THETREASURY

SUBCHAPTER IORGANIZATION

Sec.

301. Department of the Treasury.

302. Treasury of the United States.

303. Bureau of Engraving and Printing.

304. Bureau of the Mint.1

305. Federal Financing Bank.

306. Fiscal Service.

307. Office of the Comptroller of the Currency.308. United States Customs Service.

309. Office of Thrift Supervision.

310. Financial Crimes Enforcement Network.

311. Office of Intelligence and Analysis.

312. Continuing in office.

313. Terrorism and Financial Intelligence.2

SUBCHAPTER IIADMINISTRATIVE

321. General authority of the Secretary.

322. Working capital fund.323. Investment of operating cash.

324. Disposing and extending the maturity of obli-

gations.

325. International affairs authorization.

326. Availability of appropriations for certain ex-

penses.

327. Advancements and reimbursements for serv-

ices.

328. Accounts and payments of former disbursingofficials.

329. Limitations on outside activities.

330. Practice before the Department.

331. Reports.

332. Miscellaneous administrative authority.

333. Prohibition of misuse of Department of the

Treasury names, symbols, etc.

AMENDMENTS

2003Pub. L. 108177, title I, 105(a)(2), Dec. 13, 2003,

117 Stat. 2603, added item 311 and redesignated former

item 311 as 312.

2001Pub. L. 10756, title III, 361(c), Oct. 26, 2001, 115

Stat. 332, added item 310 and redesignated former item

310 as 311.

1994Pub. L. 103296, title III, 312(l)(2), Aug. 15, 1994,

108 Stat. 1530, added item 333.

1989Pub. L. 10173, title III, 307(a)(2), Aug. 9, 1989,

103 Stat. 352, added item 309 and redesignated formeritem 309 as 310.

1984Pub. L. 98302, 3(b), May 25, 1984, 98 Stat. 218,

added item 332.

SUBCHAPTER IORGANIZATION

301. Department of the Treasury

(a) The Department of the Treasury is an exec-utive department of the United States Govern-ment at the seat of the Government.

(b) The head of the Department is the Sec-retary of the Treasury. The Secretary is ap-pointed by the President, by and with the adviceand consent of the Senate.

(c) The Department has a Deputy Secretary ofthe Treasury appointed by the President, by and

with the advice and consent of the Senate. TheDeputy Secretary shall carry out

(1) duties and powers prescribed by the Sec-retary; and

(2) the duties and powers of the Secretarywhen the Secretary is absent or unable to

serve or when the office of Secretary is va-cant.

(d) The Department has 2 Under Secretaries,an Under Secretary for Enforcement, 2 DeputyUnder Secretaries, and a Treasurer of the UnitedStates, appointed by the President, by and withthe advice and consent of the Senate. The De-partment also has a Fiscal Assistant Secretaryappointed by the Secretary. They shall carryout duties and powers prescribed by the Sec-retary. The President may designate one UnderSecretary as Counselor. When appointing eachDeputy Under Secretary, the President may des-ignate the Deputy Under Secretary as an Assist-ant Secretary.

(e) The Department has 8 Assistant Secre-taries appointed by the President, by and withthe advice and consent of the Senate. The As-sistant Secretaries shall carry out duties andpowers prescribed by the Secretary. The Assist-ant Secretaries appointed under this subsectionare in addition to the Assistant Secretaries ap-pointed under subsection (d) of this section.

(f)(1) The Department has a General Counselappointed by the President, by and with the ad-vice and consent of the Senate. The GeneralCounsel is the chief law officer of the Depart-ment. Without regard to those provisions oftitle 5 governing appointment in the competi-tive service, the Secretary may appoint notmore than 5 Assistant General Counsels. TheSecretary may designate one of the AssistantGeneral Counsels to act as the General Counselwhen the General Counsel is absent or unable toserve or when the office of General Counsel isvacant. The General Counsel and Assistant Gen-eral Counsels shall carry out duties and powersprescribed by the Secretary.

(2) The President may appoint, by and withthe advice and consent of the Senate, an Assist-ant General Counsel who shall be the ChiefCounsel for the Internal Revenue Service. TheChief Counsel is the chief law officer for the

Service and shall carry out duties and powersprescribed by the Secretary.

(g) The Department shall have a seal.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 878; Pub.L. 98594, 1(a), Oct. 30, 1984, 98 Stat. 3129; Pub.L. 99190, 141, Dec. 19, 1985, 99 Stat. 1324; Pub. L.103211, title II, 2003(a), Feb. 12, 1994, 108 Stat.24; Pub. L. 108177, title I, 105(d)(2), Dec. 13,2003, 117 Stat. 2603.)


RevisedSection


301(a) ...... 31:1001(words before1st comma).

R.S. 233.

301(b) ...... 31:1001(words after1st comma).

301(c) ...... 31:1004(related to

Deputy Sec-retary).

Feb. 17, 1922, ch. 55(related to

appointment and duties ofDeputy and Under Secre-taries), 42 Stat. 366; July 22,1954, ch. 557, 3 , 68 Stat. 496;restated May 18, 1972, Pub.L. 92302, 1(a), 86 Stat. 148.

Jan. 3, 1923, ch. 22(related toappointment and duties ofDeputy and Under Secre-taries), 42 Stat. 1087.

Apr. 4, 1924, ch. 84(related toappointment and duties ofDeputy and Under Secre-taries), 43 Stat. 64.


9/438


HISTORICAL AND REVISION NOTESCONTINUED

RevisedSection


31:1005. Feb. 17, 1922, ch. 55(related tovacancy in office of Sec-retary of the Treasury), 42Stat. 366; restated May 18,1972, Pub. L. 92302, 1(a), 86Stat. 149.

Jan. 3, 1923, ch. 22(related tovacancy in office of Sec-retary of the Treasury), 42Stat. 1087.

Apr. 4, 1924, ch. 84(related tovacancy in office of Sec-retary of the Treasury), 43Stat. 64.

301(d) ...... 31:141. R.S. 301.31:1004(related to

Under Secre-taries).

31:1005a(1st3d sen-tences).

May 18, 1972, Pub. L. 92302, 1(b), 86 Stat. 149.

5 App. Reorg. Plan No. 3 of 1940, eff.June 30, 1940, 1(a)(7)(1stsentence), 54 Stat. 1231.

301(e) ...... 31:1005a(last sen-tence).

31:1006. R.S. 234; July 11, 1890, ch.667, 1(1st par. under head-ing Treasury Depart-ment), 26 Stat. 236; Mar. 3,1917, ch. 163, 1(1st par.under heading TreasuryDepartment), 39 Stat. 1083;Reorg. Plan No. 3 of 1940,eff. June 30, 1940, 1(d), 54Stat. 1232; restated July 22,

1954, ch. 557, 4, 68 Stat. 496;July 8, 1963, Pub. L. 8858, 77Stat. 76; May 18, 1972, Pub.L. 92302, 1(c), 86 Stat. 149.

31:1007. R.S. 245.301(f)(1) ... 26:7801(b)(1), (2)(last

sentence), (3).Aug. 16, 1954, ch. 736, 7801(b),

68A Stat. 915; restated Sept.22, 1959, Pub. L. 86368, 1, 73Stat. 647; Aug. 14, 1964, Pub.L. 88426, 305(39), 78 Stat.427; Oct. 4, 1976, Pub. L.94455, 1906(b)(13)(B), 90Stat. 1834.

31:1009. May 10, 1934, ch. 277, 512(a),(c), 48 Stat. 758, 759.

301(f)(2) ... 26:7801(b)(2)(1st, 2dsentences).

301(g) ...... 31:1010(related toseal).

R.S. 372(related to seal); May10, 1934, ch. 277, 512(b), 48Stat. 759.

In subsection (a), the words of the United States

Government are added for clarity.In subsection (b), the words The Secretary is ap-

pointed by the President, by and with the advice andconsent of the Senate are added to conform with

clause 2, section 2, of article II of the Constitution.In subsection (c), the words carry out and duties

and powers are substituted for perform and du-

ties, respectively, for consistency in the revised title

and with other titles of the United States Code. In

clause (1), the words in the Office of the Secretary in

31:1004 are omitted as unnecessary because of the re-

statement and for consistency. Clause (2) is substituted

for 31:1005 to eliminate unnecessary words and for con-

sistency with other titles of the Code.In subsection (d), the words in accordance with the

civil-service laws in section 1(a)(7)(1st sentence) of Re-organization Plan No. 3 of 1940 (eff. June 30, 1940, 54

Stat. 1232) are omitted as unnecessary because of title

5. The words and shall receive a salary at the rate of

$15,000 per annum are omitted as superseded by 5:5316.

The words carry out and duties and powers are

substituted for perform and duties, respectively,

in 31:1004 and 1005a for consistency in the revised title

and with other titles of the Code. The words in the Of-

fice of the Secretary in 31:1004 are omitted as unneces-

sary because of the restatement and for consistency.

The words of the Treasury in 31:1005a are omitted for

consistency with other titles of the Code and as being

unnecessary.In subsection (e), the words of the Treasury in

31:1006 and 1007 are omitted for consistency with other

titles of the Code and as being unnecessary. The words

examine letters, contracts, and warrants prepared for

the signature of the Secretary of the Treasury and

by law in 31:1007 are omitted as superseded by the

source provisions restated in section 321 of the revised

title. The words carry out and duties and powers

are substituted for perform and duties, respec-

tively, for consistency in the revised title and with

other titles of the Code.

In subsection (f), the words carry out and duties

and powers are substituted for perform and du-

ties, respectively, for consistency in the revised title

and with other titles of the Code. The text of26:7801(b)(3) is omitted as unnecessary because of 5:3101.

The words is absent or unable to serve or when the of-

fice of General Counsel is vacant are substituted for

during the absence of for clarity and consistency.

The text of 31:1009(less (a)(6th sentence)) is omitted as

superseded by 26:7801(b) as restated in this subsection.

In subsection (f)(1), the words governing appoint-

ment in the competitive service are substituted for

civil service laws to conform to 5:2102.

In subsection (g), the words The General Counsel

. . . shall have charge are omitted as superseded by

the source provisions restated in subsection (b) of this

section and section 321(c) of the revised title.

REFERENCES IN TEXT

The provisions of title 5 governing appointment in

the competitive service, referred to in subsec. (f)(1), are

classified generally to section 3301 et seq. of Title 5,

Government Organization and Employees.

AMENDMENTS

2003Subsec. (e). Pub. L. 108177 substituted 8 for

7.

1994Subsec. (d). Pub. L. 103211 inserted an Under

Secretary for Enforcement, after 2 Under Secre-

taries,.

1985Subsec. (d). Pub. L. 99190 substituted 2 Under

Secretaries for an Under Secretary, an Under Sec-retary for Monetary Affairs and The President may

designate one Under Secretary as Counselor for

When appointing the Under Secretary, the President

may designate the Under Secretary as Counselor.

1984Subsec. (e). Pub. L. 98594 substituted 7 for

5.

ORDER OF SUCCESSION

For order of succession during any period when both

Secretary and Deputy Secretary of the Treasury are

unable to perform functions and duties of office of Sec-

retary, see Ex. Ord. No. 13246, Dec. 18, 2001, 66 F.R. 66270,

set out as a note under section 3345 of Title 5, Govern-

ment Organization and Employees.

OFFICE OF SECRETARY OF THE TREASURY;

COMPENSATION

Pub. L. 10561, title I, 116, Oct. 10, 1997, 111 Stat. 1284,

provided that:

(a)(1) Effective beginning on the date determined

under paragraph (2), the compensation and other

emoluments attached to the Office of Secretary of the

Treasury shall be those that would then apply if Public

Law 1032 (107 Stat. 4; 31 U.S.C. 301 note) had never been

enacted.

(2) Paragraph (1) shall become effective on the later

of

(A) the day after the date on which the individual

holding the Office of Secretary of the Treasury on

January 1, 1997, ceases to hold that office; or

(B) the date of the enactment of this Act [Oct. 10,

1997].

(3) Nothing in this subsection shall be considered to

affect the compensation or emoluments due to any in-

dividual in connection with any period preceding the

date determined under paragraph (2).

(b) Subsection (b) of the first section of the public

law referred to in subsection (a)(1) of this section shall

not apply in the case of any appointment the consent


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Page 10TITLE 31MONEY AND FINANCE302

of the Senate to which occurs on or after the date of

the enactment of this Act.

(c) This section shall not be limited (for purposes of

determining whether a provision of this section applies

or continues to apply) to fiscal year 1998.

OFFICE OF THE UNDERSECRETARY FOR ENFORCEMENT

Pub. L. 108447, div. H, title II, 222(b)(2), Dec. 8, 2004,

118 Stat. 3245, provided that: The Office of the Under-

secretary for Enforcement of the Department of the

Treasury, established in accordance with section 103

[105] of the Treasury Department Appropriations Act,1994 (Public Law 103123) [set out below] is abolished,and all rights, duties, and responsibilities of that office

are transferred on the date of enactment of this Act

[Dec. 8, 2004] to the Office of the Undersecretary for

Terrorism and Financial Crimes of the Department of

the Treasury in accordance with this section [enacting

section 313 of this title and amending section 311 of this

title], and the amendments made by this section, ex-

cept as otherwise specifically provided in this section

or the amendments made by this section, or other ap-

plicable law.

Pub. L. 103123, title I, 105, Oct. 28, 1993, 107 Stat.

1234, provided that: Notwithstanding any other provi-

sion of law, the Secretary of the Treasury shall estab-

lish an Office of the Undersecretary for Enforcement

within the Department of the Treasury by no later

than February 15, 1994.

COMPENSATION AND EMOLUMENTS OF SECRETARY OF

THE TREASURY AT LEVEL IN EFFECT ON JANUARY 1,1989; ACTIONS CHALLENGING APPOINTMENT ON CON-

STITUTIONAL GROUNDS

Pub. L. 1032, Jan. 19, 1993, 107 Stat. 4, provided:

That (a) the compensation and other emoluments at-tached to the office of Secretary of the Treasury shall

be those in effect January 1, 1989, notwithstanding any

increase in such compensation or emoluments after

that date under

(1) the Ethics Reform Act of 1989 (Public Law

101194) [see Tables for classification] or any other

provision of law amended by that Act; or

(2) any other provision of law, or provision which

has the force and effect of law, that is enacted or be-

comes effective during the period beginning at noon

of January 3, 1989, and ending at noon of January 3,

1995.

(b)(1) Any person aggrieved by an action of the Sec-

retary of the Treasury may bring a civil action in theUnited States District Court for the District of Colum-

bia to contest the constitutionality of the appointment

and continuance in office of the Secretary of the Treas-

ury on the ground that such appointment and continu-

ance in office is in violation of article I, section 6,

clause 2, of the Constitution. The United States Dis-

trict Court for the District of Columbia shall have ex-clusive jurisdiction over such a civil action, without re-

gard to the sum or value of the matter in controversy.

(2) Any claim challenging the constitutionality of

the appointment and continuance in office of the Sec-

retary of the Treasury on the ground that such ap-

pointment and continuance in office is in violation of

article I, section 6, clause 2, of the Constitution, in an

action brought under paragraph (1) shall be heard and

determined by a panel of three judges in accordance

with section 2284 of title 28, United States Code. It shall

be the duty of the district court to advance on the

docket and to expedite the disposition of any matter

brought under this subsection.

(3)(A) An appeal may be taken directly to the Su-

preme Court of the United States from any interlocu-

tory or final judgment, decree, or order upon the valid-

ity of the appointment and continuance in office of the

Secretary of the Treasury under article I, section 6,

clause 2, of the Constitution, entered in any action

brought under this subsection. Any such appeal shall be

taken by a notice of appeal filed within 20 days after

such judgment, decree, or order is entered.

(B) The Supreme Court shall, if it has not previously

ruled on the question presented by an appeal taken pur-

suant to subparagraph (A), accept jurisdiction over the

appeal, advance the appeal on the docket, and expedite

the appeal.

(c) This joint resolution shall become effective at

12:00 p.m., January 20, 1993.

DUTIES AND FUNCTIONS OF DEPARTMENT OF THE

TREASURY

Nothing in Pub. L. 101576 [see Short Title of 1990

Amendment note set out under section 501 of this title]to be construed to interfere with exercise of functions,

duties, and responsibilities of Department of the Treas-

ury, as in effect immediately before Nov. 15, 1990, see

section 204 of Pub. L. 101576, set out as a note under

section 501 of this title.

302. Treasury of the United States

The United States Government has a Treasuryof the United States. The Treasury is in the De-partment of the Treasury.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 879.)


RevisedSection


302 .......... 31:472. R.S. 3591.

The section is substituted for the source provisions to

eliminate unnecessary words and because of subsequent

laws and the restatement in the revised title about the

authority of the Secretary of the Treasury and coins,

currency, accounts, depositaries, and public debt of theUnited States Government.

303. Bureau of Engraving and Printing

(a) The Bureau of Engraving and Printing is abureau in the Department of the Treasury.

(b) The head of the Bureau is the Director ofthe Bureau of Engraving and Printing appointedby the Secretary of the Treasury. The Director

(1) shall carry out duties and powers pre-scribed by the Secretary; and

(2) reports directly to the Secretary.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 879.)HISTORICAL AND REVISION NOTES

RevisedSection


303 .......... 31:171. June 4, 1897, ch. 2, 1(4th pro-viso on p. 18), 30 Stat. 18.

In subsection (a), the words a bureau in the Depart-ment of the Treasury are added for clarity and con-

sistency in chapter 3 of the revised title.

In subsection (b), the first sentence is substituted for

the words before the first comma because of the source

provisions restated in section 321(c) of the revised title.

Clause (1) is substituted for subject to the direction of

the Secretary of the Treasury for consistency in the

revised title and with other titles of the United States

Code. The words and be responsible are omitted as

being included in reports directly to and because of

section 301 of the revised title.

304. United States Mint

(a) The United States Mint is a bureau in theDepartment of the Treasury.

(b)(1) The head of the Mint is the Director ofthe Mint. The Director is appointed by thePresident, by and with the advice and consent ofthe Senate. The term of the Director is 5 years.


11/438


The President may remove the Director from of-fice. On removal, the President shall send a mes-sage to the Senate giving the reasons for re-moval.

(2) The Director shall carry out duties andpowers prescribed by the Secretary of the Treas-ury.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 879; Pub.L. 102390, title II, 225(a), (b)(1), (2), Oct. 6, 1992,106 Stat. 1629.)


RevisedSection


304(a) ...... 31:251(1st sentenceless words after1st comma).

R.S. 343(less 1st sentencewords after 1st comma).

304(b)(1) .. 31:251(2d sentencewords beforecomma, last sen-tence).

304(b)(2) .. 31:251(2d sentencewords aftercomma).

In subsection (b)(1), the word head is substituted

for chief officer in 31:251 for clarity and consistency

in the revised title and with other titles of the United

States Code. The word is is substituted for shall be

denominated to eliminate unnecessary words.

In subsection (b)(2), the words The Director shallcarry out duties and powers prescribed by the Sec-

retary of the Treasury are substituted for and shall

be under the general direction of the Secretary of the

Treasury for clarity and consistency in the revised

title.

AMENDMENTS

1992Pub. L. 102390, 225(b)(2), substituted United

States Mint for Bureau of the Mint in section

catchline.Subsec. (a). Pub. L. 102390, 225(a), substituted

United States Mint for Bureau of the Mint.

Subsec. (b)(1). Pub. L. 102390, 225(b)(1), substitutedhead of the Mint for head of the Bureau.

305. Federal Financing Bank

The Federal Financing Bank, establishedunder section 4 of the Federal Financing Bank

Act of 1973 (12 U.S.C. 2283), is subject to the di-rection and supervision of the Secretary of theTreasury.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 879.)


RevisedSection


305 .......... (no source).

The section is included to provide in subchapter I of

chapter 3 of the revised title a complete list of the or-

ganizational units established by law that are in the

Department of the Treasury or are subject to the direc-

tion and supervision of the Secretary of the Treasury.

306. Fiscal Service

(a) The Fiscal Service is a service in the De-partment of the Treasury.

(b) The head of the Fiscal Service is the FiscalAssistant Secretary appointed under section301(d) of this title.

(c) The Fiscal Service has a(1) Bureau of Government Financial Oper-

ations, having as its head a Commissioner ofGovernment Financial Operations; and

(2) Bureau of the Public Debt, having as itshead a Commissioner of the Public Debt.

(d) The Secretary of the Treasury may des-ignate another officer or employee of the De-partment to act as the Fiscal Assistant Sec-retary when the Fiscal Assistant Secretary isabsent or unable to serve or when the office ofFiscal Assistant Secretary is vacant.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 879; Pub.

L. 108458, title VII, 7801, Dec. 17, 2004, 118 Stat.3860.)


RevisedSection


306 .......... 5 App. Reorg. Plan No. 3 of 1940, eff.June 30, 1940, 1(less(a)(7)(1st sentence), (d)), 54Stat. 1231.

In subsection (a), the word service is substituted

for agency in section 1(a)(1)(words before last

comma) of Reorganization Plan No. 3 of 1940 (eff. June

30, 1940, 54 Stat. 1232) for consistency in the revised

title. The words related to the organizational units

being consolidated into the Fiscal Service are omitted

as executed.In subsection (b), the text of section 1(a)(7)(2d sen-

tence) of Reorganization Plan No. 3 of 1940 is omittedbecause of the source provisions restated in section

301(d) of the revised title.In subsection (c), the words Office of the Fiscal As-

sistant Secretary in section 1(a)(2) of Reorganization

Plan No. 3 of 1940 are omitted as unnecessary and for

consistency in chapter 3 of the revised title. The words

the Office of the Treasurer of the United States areomitted because this office is no longer in the Fiscal

Service. See Department of the Treasury Order 229 of

January 14, 1974 (39 F.R. 2280). The words Bureau of

Government Financial Operations are substituted for

Bureau of Accounts because of Treasury Order 229

and appropriation Acts beginning with fiscal year 1975.

The text of section 1(a)(2)(last sentence) is omitted as

unnecessary because of section 301 of the revised title.

The words Commissioner of Government Financial

Operations are substituted for Commissioner of Ac-

counts and Deposits in section 1(a)(3) of the Reorga-

nization Plan because of Treasury Order 229 and appro-

priation Acts beginning with fiscal year 1975. The words

before the last comma are omitted as executed. The

words related to the organizational units, in section

1(a)(4) of the Reorganization Plan, that are being con-

solidated into the Bureau of the Public Debt are omit-

ted as executed.Subsection (d) is substituted for the text of section

1(a)(7)(last sentence) of Reorganization Plan No. 3 of

1940 for consistency in the revised title. The text of sec-

tion 1(a)(5) and (6), (b), and (c) is omitted as superseded

by the source provisions restated in section 321 of the

revised title.

REFERENCES IN TEXT

The Bureau of Government Financial

United States Code Title 31 U.S. Treasury

Documents

Transcript of United States Code Title 31 U.S. Treasury