26-U.S.C.-7209

§7209 – Unauthorized Use Or Sale of Stamps

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7209

Details

• Reference: Section 7209
• Legend: §7209 – Unauthorized Use Or Sale of Stamps
• USCode Year: 2013

Provision Content

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.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

U.S. Encyclopedia of Law Coverage

Chapter 74 – Closing Agreements and Compromises in the Legal Encyclopedia: Tax Administration

In this entry about Chapter 74 – Closing Agreements and Compromises, 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.

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