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26 U.S.C. § 6808 — Special provisions relating to stamps
Federal law — U.S. Code and appendices · legal_authorities
For special provisions on stamps relating to—
(1) Distilled spirits and fermented liquors, see chapter 51.
(2) Machine guns and short-barrelled firearms, see chapter 53.
(3) Tobacco, snuff, cigars and cigarettes, see chapter 52.
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Stable record: federal_law:legal_authorities:record_usc_c1bbfe2a2fc43e3fd105743f
Source file: Laws/federal/codes/united-states-code/title-26/section-6808-special-provisions-relating-to-stamps--bfef9e70ca.md
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Source location: Title 26, Chapter 69, § 6808; chapter-069-general-provisions-relating-to-stamps.md
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For special provisions on stamps relating to—
(1) Distilled spirits and fermented liquors, see chapter 51.
(2) Machine guns and short-barrelled firearms, see chapter 53.
(3) Tobacco, snuff, cigars and cigarettes, see chapter 52.
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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
**(a) Short title** This section may be cited as the “United States Cotton Futures Act”.
**(b) Omitted**
**(c) Definitions** For purposes of this section—
(1) **Cotton futures contract** — The term “cotton futures contract” means any contract of sale of cotton for future delivery made at, on, or in any exchange, board of trade, or similar institution or place of business which has been designated a “contract market” by the Commodity Futures Trading Commission pursuant to the Commodity Exchange Act [[7 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1&num=0&edition=prelim) et seq.] and the term “contract of sale” as so used shall be held to include sales, agreements of sale, and agreements to sell, except that—
(A) any cotton futures contract that, by its terms, is settled in cash is excluded from the coverage of this paragraph and section; and
(B) any cotton futures contract that permits tender of cotton grown outside of the United States is excluded from the coverage of this paragraph and section to the extent that the cotton grown outside of the United States is tendered for delivery under the cotton futures contract.
(2) **Future delivery** — The term “future delivery” shall not include any cash sale of cotton for deferred shipment or delivery.
(3) **Person** — The term “person” includes an individual, trust, estate, partnership, association, company, or corporation.
(4) **Secretary** — The term “Secretary” means the Secretary of Agriculture of the United States.
(5) **Standards** — The term “standards” means the official cotton standards of the United States established by the Secretary pursuant to the United States Cotton Standards Act, as amended [[7 U.S.C. 51](https://uscode.house.gov/view.xhtml?req=granuleid:USC-
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 15b
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this subchapter—
(1) The term “import” means, with respect to any article, any bringing in or introduction of such article into any area (whether or not such bringing in or introduction constitutes an importation within the meaning of the tariff laws of the United States).
(2) The term “customs territory of the United States” has the meaning assigned to such term by general note 2 of the Harmonized Tariff Schedule of the United States.
**(b)** Each term defined in [section 802 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section802&num=0&edition=prelim) shall have the same meaning for purposes of this subchapter as such term has for purposes of subchapter I.
Source: Supplied U.S. Code snapshot — release unconfirmed · 21 U.S.C. § 951
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
Page 3834
TITLE 26—INTERNAL REVENUE CODE
§ 6807
1 Section numbers editorially supplied.
1965—Subsec. (b). Pub. L. 89–44 struck out ‘‘amuse-
ment and’’ after ‘‘Coin-operated’’ in heading.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90–618 effective Oct. 22, 1968,
see section 207 of Pub. L. 90–618, set out as an Effective
Date note under section 5801 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89–44 to take effect in a man-
ner consistent with effective date of change of tax pro-
vision to which related, see section 701(e) of Pub. L.
89–44, set out as a note under section 6103 of this title.
§ 6807. Stamping, marking, and branding seized
goods
If any article of manufacture or produce re-
quiring brands, stamps, or marks of whatever
kind to be placed thereon, is sold upon levy, for-
feiture (except as provided in section 5688 with
respect to distilled spirits), or other process pro-
vided by law, the same not having been branded,
stamped, or marked, as required by law, the offi-
cer 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—
(1) Distilled spirits and fermented liquors, see
chapter 51.
(2) Machine guns and short-barrelled firearms,
see chapter 53.
(3) 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, 19
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6808
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.