-CITE-
26 USC CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-MISC1-
Sec.
6801. Authority for establishment, alteration, and
distribution.
6802. Supply and distribution.
6803. Accounting and safeguarding.
6804. Attachment and cancellation.
6805. Redemption of stamps.
6806. Posting occupational tax stamps.(!1)
6807. Stamping, marking, and branding seized goods.
6808. Special provisions relating to stamps.
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6422, 7801 of this title.
-FOOTNOTE-
(!1) Section catchline amended by Pub. L. 90-618 without
corresponding amendment of analysis.
-End-
-CITE-
26 USC Sec. 6801 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6801. Authority for establishment, alteration, and
distribution
-STATUTE-
(a) Establishment and alteration
The Secretary may establish, and from time to time alter, renew,
replace, or change the form, style, character, material, and device
of any stamp, mark, or label under any provision of the laws
relating to internal revenue.
(b) Preparation and distribution of regulations, forms, stamps and
dies
The Secretary shall prepare and distribute all the instructions,
regulations, directions, forms, blanks, and stamps; and shall
provide proper and sufficient adhesive stamps and other stamps or
dies for expressing and denoting the several stamp taxes.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-569,
Sec. 2, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98-369, div. A, title
IV, Sec. 454(c)(13), July 18, 1984, 98 Stat. 822.)
-MISC1-
AMENDMENTS
1984 - Subsec. (b). Pub. L. 98-369 struck out ", except that
stamps required by or prescribed pursuant to the provisions of
section 5205 or section 5235 may be prepared and distributed by
persons authorized by the Secretary, under such controls for the
protection of the revenue as shall be deemed necessary" before the
period at end.
1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
Subsec. (b). Pub. L. 94-455 and Pub. L. 94-569 struck out "or his
delegate" after "Secretary" and provided that stamps required by or
prescribed pursuant to the provisions of section 5205 or section
5235 may be prepared and distributed by persons authorized by the
Secretary, under such controls for the protection of the revenue as
shall be deemed necessary.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective July 1, 1985, see section
456(b) of Pub. L. 98-369, set out as an Effective Date note under
section 5101 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6804 of this title.
-End-
-CITE-
26 USC Sec. 6802 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6802. Supply and distribution
-STATUTE-
The Secretary shall furnish, without prepayment, to -
(1) Postmaster General
The Postmaster General a suitable quantity of adhesive stamps,
coupons, tickets, or such other devices as may be prescribed by
the Secretary pursuant to section 6302(b) or this chapter, to be
distributed to, and kept on sale by, the various postmasters in
the United States in all post offices of the first and second
classes, and such post offices of the third and fourth classes as
-
(A) are located in county seats, or
(B) are certified by the Secretary to the Postmaster General
as necessary;
(2) Designated depositary of the United States
Any designated depositary of the United States a suitable
quantity of adhesive stamps to be kept on sale by such designated
depositary.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89-44, title VI,
Sec. 601(d), June 21, 1965, 79 Stat. 154; Pub. L. 94-455, title
XIX, Sec. 1906(a)(36), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829,
1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing and substituted in par. (2)
"designated depositary." for "designated depositary;".
1965 - Par. (1). Pub. L. 89-44, Sec. 601(d)(1), struck out
"(other than the stamps on playing cards)" after "quantity of
adhesive stamps".
Par. (3). Pub. L. 89-44, Sec. 601(d)(2), struck out par. (3)
which related to supply and distribution of stamps to State agents.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 to take effect in a manner consistent
with effective date of change of tax provision to which related,
see section 701(e) of Pub. L. 89-44, set out as a note under
section 6103 of this title.
-TRANS-
TRANSFER OF FUNCTIONS
Office of Postmaster General of Post Office Department abolished
and all functions, powers, and duties of Postmaster General
transferred to United States Postal Service by Pub. L. 91-375, Sec.
4(a), Aug. 12, 1970, 84 Stat. 773, set out as a note under section
201 of Title 39, Postal Service.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6803 of this title.
-End-
-CITE-
26 USC Sec. 6803 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6803. Accounting and safeguarding
-STATUTE-
(a) Bond
In cases coming within the provisions of paragraph (2) of section
6802, the Secretary may require a bond, with sufficient sureties,
in a sum to be fixed by the Secretary, conditioned for the faithful
return, whenever so required, of all quantities or amounts
undisposed of and for the payment monthly for all quantities or
amounts sold or not remaining on hand.
(b) Regulations
The Secretary may from time to time make such regulations as he
may find necessary to insure the safekeeping or prevent the illegal
use of all adhesive stamps referred to in paragraph (2) of section
6802.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 92-310, title II,
Sec. 230(a), June 6, 1972, 86 Stat. 209; Pub. L. 94-455, title XIX,
Sec. 1906(a)(37), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a). Pub. L. 94-455 redesignated subsec. (b)(1) as
(a), substituted "paragraph (2)" for "paragraph (2) or (3)", and
struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (b). Pub. L. 94-455 redesignated par. (2) as entire
subsection, struck out "or his delegate" after "Secretary" and
substituted "paragraph (2)" for "paragraphs (2) and (3)". Par. (1)
redesignated subsec. (a).
1972 - Subsec. (a). Pub. L. 92-310 repealed subsec. (a) which
related to bonds, deposits of receipts, and accounts of
postmasters, and which required the Postmaster General to transfer
all receipts to the Treasury.
-End-
-CITE-
26 USC Sec. 6804 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6804. Attachment and cancellation
-STATUTE-
Except as otherwise expressly provided in this title, the stamps
referred to in section 6801 shall be attached, protected, removed,
canceled, obliterated, and destroyed, in such manner and by such
instruments or other means as the Secretary may prescribe by rules
or regulations.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 6805 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6805. Redemption of stamps
-STATUTE-
(a) Authorization
The Secretary, subject to regulations prescribed by him, may,
upon receipt of satisfactory evidence of the facts, make allowance
for or redeem such of the stamps, issued under authority of any
internal revenue law, as may have been spoiled, destroyed, or
rendered useless or unfit for the purpose intended, or for which
the owner may have no use.
(b) Method and conditions of allowance
Such allowance or redemption may be made, either by giving other
stamps in lieu of the stamps so allowed for or redeemed, or by
refunding the amount or value to the owner thereof, deducting
therefrom, in case of repayment, the percentage, if any, allowed to
the purchaser thereof; but no allowance or redemption shall be made
in any case until the stamps so spoiled or rendered useless shall
have been returned to the Secretary, or until satisfactory proof
has been made showing the reason why the same cannot be returned;
or, if so required by the Secretary, when the person presenting the
same cannot satisfactorily trace the history of said stamps from
their issuance to the presentation of his claim as aforesaid.
(c) Time for filing claims
No claim for the redemption of, or allowance for, stamps shall be
allowed under this section unless presented within 3 years after
the purchase of such stamps from the Government.
(d) Finality of decisions
The findings of fact in and the decision of the Secretary upon
the merits of any claim presented under or authorized by this
section shall, in the absence of fraud or mistake in mathematical
calculation, be final and not subject to revision by any accounting
officer.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 85-859, title I,
Sec. 165(b), (c), Sept. 2, 1958, 72 Stat. 1313; Pub. L. 94-455,
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1958 - Subsec. (a). Pub. L. 85-859, Sec. 165(b), struck out
provisions which authorized the Secretary to make allowances for or
redeem stamps which through mistake may have been improperly or
unnecessarily used, or where the rates or duties represented
thereby have been excessive in amount, paid in error, or in any
manner wrongfully collected.
Subsec. (c). Pub. L. 85-859, Sec. 165(c), inserted "under this
section" after "shall be allowed".
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective on first day of first
calendar quarter which begins more than 60 days after Sept. 2,
1958, see section 1(c) of Pub. L. 85-859.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6040 of this title.
-End-
-CITE-
26 USC Sec. 6806 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6806. Occupational tax stamps
-STATUTE-
Every person engaged in any business, avocation, or employment,
who is thereby made liable to a special tax (other than a special
tax under subchapter B of chapter 35, under subchapter B of chapter
36, or under subtitle E) shall place and keep conspicuously in his
establishment or place of business all stamps denoting payment of
such special tax.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89-44, title VI,
Sec. 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90-618, title II,
Sec. 204, Oct. 22, 1968, 82 Stat. 1235.)
-REFTEXT-
REFERENCES IN TEXT
Subchapter B of chapter 36, referred to in text, was repealed by
Pub. L. 95-600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat. 2884.
-MISC1-
AMENDMENTS
1968 - Pub. L. 90-618 substituted "Occupational tax stamps" for
"Posting occupational tax stamps" in section catchline, and
substituted provisions that every person liable for a special tax
(other than a special tax under subchapter B of chapter 35, under
subchapter B of chapter 36, or under subtitle E of this title)
conspicuously place and keep in his place of business all stamps
denoting payment of such special tax for provisions that every
person liable for a special tax conspicuously place and keep in his
place or business all stamps denoting payment of said special tax,
provisions that authorized the Secretary or his delegate to require
that the stamps denoting the payment of the special tax imposed by
section 4461 of this title be posted on or in each device so that
it will be visible to any person operating the device, and
provisions that every person liable for the special tax under
section 4411 of this title place the stamp denoting payment of such
special tax in a conspicuous place in his place of business, or, if
he has no such place of business, to keep such stamp on his person.
1965 - Subsec. (b). Pub. L. 89-44 struck out "amusement and"
after "Coin-operated" in heading.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-618 effective Oct. 22, 1968, see section
207 of Pub. L. 90-618, set out as an Effective Date note under
section 5801 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 to take effect in a manner consistent
with effective date of change of tax provision to which related,
see section 701(e) of Pub. L. 89-44, set out as a note under
section 6103 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7273 of this title.
-End-
-CITE-
26 USC Sec. 6807 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6807. Stamping, marking, and branding seized goods
-STATUTE-
If any article of manufacture or produce requiring brands,
stamps, or marks of whatever kind to be placed thereon, is sold
upon levy, forfeiture (except as provided in section 5688 with
respect to distilled spirits), or other process provided by law,
the same not having been branded, stamped, or marked, as required
by law, the officer selling the same shall, upon sale thereof, fix
or cause to be affixed the brands, stamps, or marks so required.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 831.)
-End-
-CITE-
26 USC Sec. 6808 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
-HEAD-
Sec. 6808. Special provisions relating to stamps
-STATUTE-
For special provisions on stamps relating to -
(1) Distilled spirits and fermented liquors, see chapter
51.
(2) Machine guns and short-barrelled firearms, see chapter
53.
(3) Tobacco, snuff, cigars and cigarettes, see chapter 52.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 88-36, title II,
Sec. 201(d), June 4, 1963, 77 Stat. 54; Pub. L. 89-44, title VI,
Sec. 601(f), June 21, 1965, 79 Stat. 155; Pub. L. 91-513, title
III, Sec. 1102(c), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 93-490,
Sec. 3(b)(6), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94-455, title
XIX, Secs. 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct.
4, 1976, 90 Stat. 1815, 1816, 1846.)
-MISC1-
AMENDMENTS
1976 - Par. (1). Pub. L. 94-455, Sec. 1952(n)(1), redesignated
par. (3) as (1).
Par. (2). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par. (6)
as (2). Former par. (2), relating to cotton futures, with the
included reference to subchapter D of chapter 39, was struck out.
Par. (3). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par. (11)
as (3). Former par. (3) redesignated (1).
Par. (4). Pub. L. 94-455, Sec. 1904(b)(5)(B), struck out par. (4)
relating to documents and other instruments, with the included
reference to chapter 34.
Par. (6). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par. (6)
as (2).
Par. (7). Pub. L. 94-455, Sec. 1904(b)(7)(A), struck out par. (7)
relating to oleomargarine, with the included reference to
subchapter F of chapter 38.
Par. (10). Pub. L. 94-455, Sec. 1904(b)(9)(A), struck out par.
(10) relating to process, renovated, or adulterated butter, with
the included reference to subchapter C of chapter 39.
Par. (11). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par.
(11) as (3).
Par. (12). Pub. L. 94-455, Sec. 1904(b)(8)(B), struck out par.
(12) relating to white phosphorous matches, with the included
reference to subchapter B of chapter 39.
1974 - Par. (5). Pub. L. 93-490 struck out par. (5) relating to
filled cheese, with the included reference to subchapter C of
chapter 39.
1970 - Par. (8). Pub. L. 91-513 struck out par. (8) relating to
opium, opium for smoking, opiates, coca leaves, and marihuana, with
the included reference to subchapter A of chapter 39.
1965 - Par. (1). Pub. L. 89-44 struck out par. (1) relating to
capital stock.
Par. (9). Pub. L. 89-44 struck out par (9) relating to playing
cards.
1963 - Pars. (11) to (13). Pub. L. 88-36 redesignated pars. (12)
and (13) as (11) and (12), respectively, and struck out former par.
(11), which was a cross reference provision for silver bullion, to
subchapter F of chapter 9.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(b)(5)(B), (7)(A), (8)(B), (9)(A) of
Pub. L. 94-455 effective on first day of first month which begins
more than ninety days after Oct. 4, 1976, see section 1904(d) of
Pub. L. 94-455, set out as a note under section 4041 of this title.
Amendment by section 1952(n)(1) of Pub. L. 94-455 effective on
ninetieth day after Oct. 4, 1976, see section 1952(o) of Pub. L.
94-455, set out as an Effective Date note under section 15b of
Title 7, Agriculture.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-490 applicable to filled cheese
manufactured, imported, or sold after Oct. 26, 1974, see section
3(c) of Pub. L. 93-490, set out as an Effective Date of Repeal note
under former sections 4831 to 4834 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-513 effective on first day of seventh
calendar month that begins after Oct. 26, 1970, see section 1105(a)
of Pub. L. 91-513, set out as an Effective Date note under section
951 of Title 21, Food and Drugs.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 to take effect in a manner consistent
with effective date of change of tax provision to which related,
see section 701(e) of Pub. L. 89-44, set out as a note under
section 6103 of this title.
EFFECTIVE DATE OF 1963 AMENDMENT
Amendment by Pub. L. 88-36 applicable only with respect to
transfers after June 4, 1963, see section 202 of Pub. L. 88-36.
SAVINGS PROVISION
Prosecutions for any violation of law occurring, and civil
seizures or forfeitures and injunctive proceedings commenced, prior
to the effective date of amendment of this section by section 1102
of Pub. L. 91-513 not to be affected or abated by reason thereof,
see section 1103 of Pub. L. 91-513, set out as a note under section
171 of Title 21, Food and Drugs.
-End-
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