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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter A— Crimes · § 7209

§ 7209. Unauthorized use or sale of stamps

113 words·~1 min read·/usc/title-26/section-7209

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Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections4 cite this
5 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 854
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
Citation graph
cites case law
§ 7209
Unauthorized use or sale of stamps
IRM×3
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 854
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 4 across 2 sources
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