26 U.S.C. § 7514 — Authority to prescribe or modify seals
submitted 68 years ago by Pub. L. 85-866 to r/title-26-INTERNAL-REVENUE-CODE · 158 words · no verdicts yet
This section addresses authority to prescribe or modify seals. It states the specific rules, duties, powers, conditions, deadlines, or findings contained in the section.
The Secretary* is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury* must have been or may be delegated. Each seal so prescribed must contain that device as the Secretary may select. Each seal must remain in the custody of any officer or employee* whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of that officer or employee. Judicial notice must be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing that seal and the affixation of it.
The Secretary* is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury* shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee* whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.
Source credit: (Added Pub. L. 85–866, title I, § 91(a), Sept. 2, 1958, 72 Stat. 1667; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (M), Oct. 4, 1976, 90 Stat. 1834, 1835.)
- 1958Enacted · Pub. L. 85-866 · 72 Stat. 1667
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834, 1835
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-866 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case