26-U.S.C.-7514

§7514 – Authority to Prescribe Or Modify Seals

Pathway

Title 26 > Subtitle F > Chapter 77 > Section 7514

Details

• Reference: Section 7514
• Legend: §7514 – Authority to Prescribe Or Modify Seals
• USCode Year: 2013

Provision Content

The Secretary is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.

(Added Pub. L. 85–866, title I, §91(a), Sept. 2, 1958, 72 Stat. 1667; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), (M), Oct. 4, 1976, 90 Stat. 1834, 1835.)

Amendments

1976—Pub. L. 94–455 substituted functions of the Secretary of the Treasury for functions of the Secretary after whom any of the and struck out or his delegate after Secretary wherever appearing.

Effective Date

Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.

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Subchapter E – in the Legal Encyclopedia: Tax Administration

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