Browse Arkansas Code titles and sections
26 U.S.C. § 6802 — Supply and distribution
Federal law — U.S. Code and appendices · legal_authorities
The Secretary shall furnish, without prepayment, to—
(1) **Postmaster General** — 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—
(A) are located in county seats, or
(B) are certified by the Secretary to the Postmaster General as necessary;
(2) **Designated depositary of the United States** — Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6802
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 22604c0b0d78b3049841ad4e88c10840897a32f78ec74f70b8da31c855e6926f. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_aa6a994dd489520d88b855bf
Source file: Laws/federal/codes/united-states-code/title-26/section-6802-supply-and-distribution--fa52970eee.md
Pages: Not recorded – Not recorded
Passage SHA-256: b8565a23a36d16da0bd7baa145ce6bf62f96114ed80a6354e62746d185255246
Source location: Title 26, Chapter 69, § 6802; chapter-069-general-provisions-relating-to-stamps.md
Stored source content
The Secretary shall furnish, without prepayment, to—
(1) **Postmaster General** — 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—
(A) are located in county seats, or
(B) are certified by the Secretary to the Postmaster General as necessary;
(2) **Designated depositary of the United States** — Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
There is established, as an independent establishment of the executive branch of the Government of the United States, the United States Postal Service.
Source: Supplied U.S. Code snapshot — release unconfirmed · 39 U.S.C. § 201
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3832
TITLE 26—INTERNAL REVENUE CODE
§ 6801
1 Section catchline amended by Pub. L. 90–618 without cor-
responding amendment of analysis.
CHAPTER 69—GENERAL PROVISIONS
RELATING TO STAMPS
Sec.
6801.
Authority for establishment, alteration, and
distribution.
6802.
Supply and distribution.
6803.
Accounting and safeguarding.
6804.
Attachment and cancellation.
6805.
Redemption of stamps.
6806.
Posting occupational tax stamps.1
6807.
Stamping, marking, and branding seized
goods.
6808.
Special provisions relating to stamps.
§ 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.
(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.)
Editorial Notes
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 pre-
pared and distributed by persons authorized by the Sec-
retary, under such controls for the protection of the
revenue as shall be deemed necessary’’
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6802
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.