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26 U.S.C. § 6806 — Occupational tax stamps

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 59 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section concerns Occupational tax stamps. It sets out the rules, duties, permissions, limits, and exceptions stated in the section. 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) must place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

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) must place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

the actual law source: uscode.house.gov ↗public domain

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 credit: (Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89–44, title VI, § 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90–618, title II, § 204, Oct. 22, 1968, 82 Stat. 1235.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 155
  • 1968Amended · Pub. L. 90-618 · 82 Stat. 1235

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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