31 U.S. Code § 5331 - Reports relating to coins and currency received in nonfinancial trade or business
(a) Coin and Currency Receipts of More Than $10,000.—Any person—
shall file a report described in subsection (b) with respect to such transaction (or related transactions) with the Financial Crimes Enforcement Network at such time and in such manner as the Secretary may, by regulation, prescribe.
(b) Form and Manner of Reports.— A report is described in this subsection if such report—
(A) the name and address, and such other identification information as the Secretary may require, of the person from whom the coins or currency was received;
(1) Amounts received by financial institutions.— Subsection (a) shall not apply to amounts received in a transaction reported under section 5313 and regulations prescribed under such section.
(d) Currency Includes Foreign Currency and Certain Monetary Instruments.—
(1) In general.— For purposes of this section, the term “currency” includes—
Source(Added Pub. L. 107–56, title III, § 365(a),Oct. 26, 2001, 115 Stat. 333; amended Pub. L. 112–74, div. C, title I, § 120,Dec. 23, 2011, 125 Stat. 891.)
References in Text
Section 6050I(g) of the Internal Revenue Code of 1986, referred to in subsec. (a)(2), is classified to section 6050I of Title 26, Internal Revenue Code.
2011—Subsec. (a). Pub. L. 112–74redesignated pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), substituted “, and” for “; and” in subpar. (A), inserted “or” at end of subpar. (B), and added par. (2).
Pub. L. 107–56, title III, § 365(e), formerly § 365(f),Oct. 26, 2001, 115 Stat. 335, renumbered § 365(e) by Pub. L. 108–458, title VI, § 6202(n)(2),Dec. 17, 2004, 118 Stat. 3746, provided that: “Regulations which the Secretary [of the Treasury] determines are necessary to implement this section [enacting this section and amending sections 5312, 5317, 5318, 5321, 5324, 5326, and 5328 of this title] shall be published in final form before the end of the 6-month period beginning on the date of enactment of this Act [Oct. 26, 2001].”