26 U.S.C. § 6806 — Occupational tax stamps

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 L. 92–310 repealed subsec.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 in lieu of the stamps so allowed for or redeemed, or by refund- ing the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Secretary, or until satisfactory proof has been made showing the reason why the same cannot be returned; or, if so required by the Secretary, when the person presenting the same cannot sat- isfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid. (c) Time for filing claims No claim for the redemption of, or allowance for, stamps shall be allowed under this section unless presented within 3 years after the pur- chase of such stamps from the Government. (d) Finality of decisions The findings of fact in and the decision of the Secretary upon the merits of any claim pre- sented under or authorized by this section shall, in the absence of fraud or mistake in mathe- matical calculation, be final and not subject to revision by any accounting officer. (Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 85–859, title I, § 165(b), (c), Sept. 2, 1958, 72 Stat. 1313; 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’’ wherever appearing. 1958—Subsec. (a). Pub. L. 85–859, § 165(b), struck out provisions which authorized the Secretary to make al- lowances for or redeem stamps which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any man- ner wrongfully collected. Subsec. (c). Pub. L. 85–859, § 165(c), inserted ‘‘under this section’’ after ‘‘shall be allowed’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275. § 6806. Occupational tax stamps Every person engaged in any business, avoca- tion, 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. (Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89–44, title VI, § 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90–618, title II, § 204, Oct. 22, 1968, 82 Stat. 1235.) Editorial Notes REFERENCES IN TEXT Subchapter B of chapter 36, referred to in text, was repealed by Pub. L. 95–600, title V, § 521(b), Nov. 6, 1978, 92 Stat. 2884. AMENDMENTS 1968—Pub. L. 90–618 substituted ‘‘Occupational tax stamps’’ for ‘‘Posting occupational tax stamps’’ in sec- tion catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicu- ously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps de- noting payment of said special tax, provisions that au- thorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax im- posed by section 4461 of this title be posted on or in each device so that it will be visible to any person oper- ating the device, and provisions that every person lia- ble for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person. 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, 1974, 88 Stat. 1467; Pub. L. 94–455, title XIX, §§ 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846.) Editorial Notes AMENDMENTS 1976—Par. (1). Pub. L. 94–455, § 1952(n)(1), redesignated par. (3) as (1). Par. (2). Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2). Former par. (2), relating to cotton futures, with the included reference to subchapter D of chapter 39, was struck out. Par. (3). Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3). Former par. (3) redesignated (1). Par. (4). Pub. L. 94–455, § 1904(b)(5)(B), struck out par. (4) relating to documents and other instruments, with the included reference to chapter 34. Par. (6). Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2). Par. (7). Pub. L. 94–455, § 1904(b)(7)(A), struck out par. (7) relating to oleomargarine, with the included ref- erence to subchapter F of chapter 38. Par. (10). Pub. L. 94–455, § 1904(b)(9)(A), struck out par. (10) relating to process, renovated, or adulterated but- ter, with the included reference to subchapter C of chapter 39. Par. (11). Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3). Par. (12). Pub. L. 94–455, § 1904(b)(8)(B), struck out par. (12) relating to white phosphorous matches, with the included reference to subchapter B of chapter 39. 1974—Par. (5). Pub. L. 93–490 struck out par. (5) relat- ing to filled cheese, with the included reference to sub- chapter C of chapter 39. 1970—Par. (8). Pub. L. 91–513 struck out par. (8) relat- ing to opium, opium for smoking, opiates, coca leaves, and marihuana, with the included reference to sub- chapter A of chapter 39. 1965—Par. (1). Pub. L. 89–44 struck out par. (1) relat- ing to capital stock. Par. (9). Pub. L. 89–44 struck out par (9) relating to playing cards. 1963—Pars. (11) to (13). Pub. L. 88–36 redesignated pars. (12) and (13) as (11) and (12), respectively, and struck out former par. (11), which was a cross reference provision for silver bullion, to subchapter F of chapter 9. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1904(b)(5)(B), (7)(A), (8)(B), (9)(A) of Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. Amendment by section 1952(n)(1) of Pub. L. 94–455 ef- fective on ninetieth day after Oct. 4, 1976, see section 1952(o) of Pub. L. 94–455, set out as an Effective Date note under section 15b of Title 7, Agriculture. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–490 applicable to filled cheese manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93–490, set out as an Ef- fective Date of Repeal note under former sections 4831 to 4834 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effec- tive Date note under section 951 of Title 21, Food and Drugs. 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. EFFECTIVE DATE OF 1963 AMENDMENT Amendment by Pub. L. 88–36 applicable only with re- spect to transfers after June 4, 1963, see section 202 of Pub. L. 88–36, title II, June 4, 1963, 77 Stat. 54. SAVINGS PROVISION Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs. CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. Subchapter Sec.1 A. Jeopardy ................................................ 6851 B. Receiverships, etc .................................. 6871 Editorial Notes AMENDMENTS 1980—Pub. L. 96–589, § 6(g)(3)(C), (D), Dec. 24, 1980, 94 Stat. 3410, substituted ‘‘JEOPARDY, RECEIVERSHIPS