§ 6801. Authority for establishment, alteration, and distribution
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/usc/title-26/section-6801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
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Cited by 3 sections
statutes-at-large
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 94–569To amend the Internal Revenue Code of 1954 to permit the authorization of means other than stamp on containers of distilled spirits as evidence of tax payment, to provide an extension of certain provisions relating to members of the Armed Forces missing in action, and for other purposes
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- Aug. 16, 1954, ch. 736
- 68A Stat. 829
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–569, § 2
- 90 Stat. 2699
- Pub. L. 98–369, div. A, title IV, § 454(c)(13)
- 98 Stat. 822
- Pub. L. 98–369
- Pub. L. 94–455
- Pub. L. 94–569
- section 456(b) of Pub. L. 98–369
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cites case law
§ 6801
Authority for establishment, alteration, and distribution
Stat.×2
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 829
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–569, § 2
Cites 13 · showing 6Cited by 3 across 2 sources