-CITE-

26 USC CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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-