CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
Title 26 > CHAPTER 69
Sections (8)
§ 6801 Authority for establishment, alteration, and distribution
(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.
§ 6802 Supply and distribution
The Secretary shall furnish, without prepayment, to— The Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes as— are located in county seats, or are certified by the Secretary to the Postmaster General as necessary; Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary. ( Aug. 16, 1954, ch. 736 , 68A Stat. 829 ; Pub. L. 89–44, title VI, § 601(d) , June 21, 1965 , 79 Stat. 154 ; Pub. L. 94–455, title XIX, § 1906(a)(36) , (b)(13)(A), Oct. 4, 1976 , 90 Stat. 1829 , 1834.)
§ 6803 Accounting and safeguarding
(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.
§ 6804 Attachment and cancellation
Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations. ( Aug. 16, 1954, ch. 736 , 68A Stat. 830 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)
§ 6805 Redemption of stamps
(a) Authorization The Secretary, subject to regulations prescribed by him, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of any internal revenue law, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use.
(b) Method and conditions of allowance Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Secretary, or until satisfactory proof has been made showing the reason why the same cannot be returned; or, if so required by the Secretary, when the person presenting the same cannot satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid.
(c) Time for filing claims No claim for the redemption of, or allowance for, stamps shall be allowed under this section unless presented within 3 years after the purchase of such stamps from the Government.
(d) Finality of decisions The findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer.
§ 6806 Occupational tax stamps
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax. ( Aug. 16, 1954, ch. 736 , 68A Stat. 831 ; Pub. L. 89–44, title VI, § 601(e) , June 21, 1965 , 79 Stat. 155 ; Pub. L. 90–618, title II, § 204 , Oct. 22, 1968 , 82 Stat. 1235 .)
§ 6807 Stamping, marking, and branding seized goods
If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required. ( Aug. 16, 1954, ch. 736 , 68A Stat. 831 .)
§ 6808 Special provisions relating to stamps
For special provisions on stamps relating to— Distilled spirits and fermented liquors, see chapter 51. Machine guns and short-barrelled firearms, see chapter 53. Tobacco, snuff, cigars and cigarettes, see chapter 52. ( Aug. 16, 1954, ch. 736 , 68A Stat. 831 ; Pub. L. 88–36, title II, § 201(d) , June 4, 1963 , 77 Stat. 54 ; Pub. L. 89–44, title VI, § 601(f) , June 21, 1965 , 79 Stat. 155 ; Pub. L. 91–513, title III, § 1102(c) , Oct. 27, 1970 , 84 Stat. 1292 ; Pub. L. 93–490, § 3(b)(6) , Oct. 26, 1974 , 88 Stat. 1467 ; Pub. L. 94–455, title XIX , §§ 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct. 4, 1976 , 90 Stat. 1815 , 1816, 1846.)