26 U.S.C. § 6801 — Authority for establishment, alteration, and distribution
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 87 words · no verdicts yet
This section authorizes the Secretary to establish and change internal-revenue stamps, marks, and labels. It requires the Secretary to prepare and distribute related instructions, forms, stamps, and dies.
(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 must prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and must provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.
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.
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 credit: (Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 2, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98–369, div. A, title IV, § 454(c)(13), July 18, 1984, 98 Stat. 822.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1976Amended · Pub. L. 94-569 · 90 Stat. 2699
- 1984Amended · Pub. L. 98-369 · 98 Stat. 822
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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