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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 69— GENERAL PROVISIONS RELATING TO STAMPS · § 6803

§ 6803. Accounting and safeguarding

232 words·~1 min read·/usc/title-26/section-6803

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(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 92–310, title II, § 230(a), June 6, 1972, 86 Stat. 209; Pub. L. 94–455, title XIX, § 1906(a)(37), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)
Connections2 cite this
8 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 830
  • Pub. L. 92–310, title II, § 230(a)
  • 86 Stat. 209
  • Pub. L. 94–455, title XIX, § 1906(a)(37)
  • 90 Stat. 1829
  • Pub. L. 94–455
  • Pub. L. 92–310
Citation graph
cites case law
§ 6803
Accounting and safeguarding
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 830
Pub. L.Pub. L. 92–310, title II, § 230(a)
Stat.86 Stat. 209
Pub. L.Pub. L. 94–455, title XIX, § 1906(a)(37)
Cites 8 · showing 5Cited by 2 across 1 source
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