§ 6801. — Authority for establishment, alteration, and distribution.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6801]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
Sec. 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,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-569,
Sec. 2, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98-369, div. A, title IV,
Sec. 454(c)(13), July 18, 1984, 98 Stat. 822.)
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 prepared and distributed by persons authorized by
the Secretary, under such controls for the protection of the revenue as
shall be deemed necessary'' before the period 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 prepared and distributed by persons authorized by the Secretary,
under such controls for the protection of the revenue as shall be deemed
necessary.
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 Effective Date note under
section 5101 of this title.
Section Referred to in Other Sections
This section is referred to in section 6804 of this title.
