26-U.S.C.-6801

§6801 – Authority For Establishment, Alteration, and Distribution

Pathway

Title 26 > Subtitle F > Chapter 69 > Section 6801

Details

• Reference: Section 6801
• Legend: §6801 – Authority For Establishment, Alteration, and Distribution
• USCode Year: 2013

Provision Content

(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.)

Amendments

1984—Subsec. (b). Pub. L. 98–369 struck out , except that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary before the period at end.

1976—Subsec. (a). Pub. L. 94–455 struck out or his delegate after Secretary.

Subsec. (b). Pub. L. 94–455 and Pub. L. 94–569 struck out or his delegate after Secretary and provided that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6720B in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6720B, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6720B in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6720B, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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