26 U.S.C. § 6802 — Supply and distribution

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’’ before the pe- riod at end. 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (b). Pub. L. 94–455 and Pub. L. 94–569 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ and provided 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. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effec- tive Date note under section 5101 of this title. § 6802. Supply and distribution The Secretary shall furnish, without prepay- ment, 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 Sec- retary pursuant to section 6302(b) or this chap- ter, 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 class- es, 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 deposi- tary. (Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89–44, title VI, § 601(d), June 21, 1965, 79 Stat. 154; Pub. L. 94–455, title XIX, § 1906(a)(36), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing and substituted in par. (2) ‘‘designated depositary.’’ for ‘‘designated deposi- tary;’’. 1965—Par. (1). Pub. L. 89–44, § 601(d)(1), struck out ‘‘(other than the stamps on playing cards)’’ after ‘‘quantity of adhesive stamps’’. Par. (3). Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents. Statutory Notes and Related Subsidiaries 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. TRANSFER OF FUNCTIONS Office of Postmaster General of Post Office Depart- ment abolished and all functions, powers, and duties of Postmaster General transferred to United States Post- al Service by Pub. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat. 773, set out as a note under section 201 of Title 39, Post- al Service. § 6803. Accounting and safeguarding (a) Bond In cases coming within the provisions of para- graph (2) of section 6802, the Secretary may re- quire a bond, with sufficient sureties, in a sum to be fixed by the Secretary, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand. (b) Regulations The Secretary may from time to time make such regulations as he may find necessary to in- sure the safekeeping or prevent the illegal use of all adhesive stamps referred to in paragraph (2) of section 6802. (Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 92–310, title II, § 230(a), June 6, 1972, 86 Stat. 209; Pub. L. 94–455, title XIX, § 1906(a)(37), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)