26 U.S.C. § 6808 — Special provisions relating to stamps

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