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26 U.S.C. § 6806 — Occupational tax stamps
Federal law — U.S. Code and appendices · legal_authorities
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
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Stable record: federal_law:legal_authorities:record_usc_fd1750d072209a4b0d68e3a9
Source file: Laws/federal/codes/united-states-code/title-26/section-6806-occupational-tax-stamps--7c8a704811.md
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Source location: Title 26, Chapter 69, § 6806; chapter-069-general-provisions-relating-to-stamps.md
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Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
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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) General rule** There is hereby imposed a tax on any port use.
**(b) Amount of tax** The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved.
**(c) Liability and time of imposition of tax**
(1) **Liability** — The tax imposed by subsection (a) shall be paid by—
(A) in the case of cargo entering the United States, the importer, or
(B) in any other case, the shipper.
(2) **Time of imposition** — Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4461
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
**(b) Authorized persons** Subsection (a) shall be applied by substituting “$50” for “$500” in the case of—
(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and
(2) any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4411
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Federal law — U.S. Code and appendices · legal_authorities
Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7273
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Federal law — U.S. Code and appendices · legal_authorities
Page 3833
TITLE 26—INTERNAL REVENUE CODE
§ 6806
Editorial Notes
AMENDMENTS
1976—Subsec. (a). Pub. L. 94–455 redesignated subsec.
(b)(1) as (a), substituted ‘‘paragraph (2)’’ for ‘‘paragraph
(2) or (3)’’, and struck out ‘‘or his delegate’’ after ‘‘Sec-
retary’’ wherever appearing.
Subsec. (b). Pub. L. 94–455 redesignated par. (2) as en-
tire subsection, struck out ‘‘or his delegate’’ after
‘‘Secretary’’ and substituted ‘‘paragraph (2)’’ for ‘‘para-
graphs (2) and (3)’’. Par. (1) redesignated subsec. (a).
1972—Subsec. (a). Pub. L. 92–310 repealed subsec. (a)
which related to bonds, deposits of receipts, and ac-
counts of postmasters, and which required the Post-
master General to transfer all receipts to the Treasury.
§ 6804. Attachment and cancellation
Except as otherwise expressly provided in this
title, the stamps referred to in section 6801 shall
be attached, protected, removed, canceled, oblit-
erated, and destroyed, in such manner and by
such instruments or other means as the Sec-
retary may prescribe by rules or regulations.
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 6805. Redemption of stamps
(a) Authorization
The Secretary, subject to regulations pre-
scribed by him, may, upon receipt of satisfac-
tory evidence of the facts, make allowance for
or redeem such of the stamps, issued under au-
thority of any internal revenue law, as may
have been spoiled, destroyed, or rendered useless
or unfit for the purpose intended, or for which
the owner may have no use.
(b) Method and conditions of allowance
Such allowance or redemption may be made,
either by giving other stamps
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6806
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