§ 6802. — Supply 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: 26USC6802]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
Sec. 6802. Supply and distribution
The Secretary shall furnish, without prepayment, 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
Secretary pursuant to section 6302(b) or this chapter, 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 classes,
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
depositary.
(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89-44, title VI,
Sec. 601(d), June 21, 1965, 79 Stat. 154; Pub. L. 94-455, title XIX,
Sec. 1906(a)(36), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)
Amendments
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary'' wherever appearing and substituted in par. (2)
``designated depositary.'' for ``designated depositary;''.
1965--Par. (1). Pub. L. 89-44, Sec. 601(d)(1), struck out ``(other
than the stamps on playing cards)'' after ``quantity of adhesive
stamps''.
Par. (3). Pub. L. 89-44, Sec. 601(d)(2), struck out par. (3) which
related to supply and distribution of stamps to State agents.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89-44 to take effect in a manner consistent
with effective date of change of tax provision 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 Department abolished and
all functions, powers, and duties of Postmaster General transferred to
United States Postal Service by Pub. L. 91-375, Sec. 4(a), Aug. 12,
1970, 84 Stat. 773, set out as a note under section 201 of Title 39,
Postal Service.
Section Referred to in Other Sections
This section is referred to in section 6803 of this title.
