§ 6806. — Posting occupational tax stamps.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6806]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
Sec. 6806. Occupational tax stamps
Every person engaged in any business, avocation, 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,
Sec. 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90-618, title II,
Sec. 204, Oct. 22, 1968, 82 Stat. 1235.)
References in Text
Subchapter B of chapter 36, referred to in text, was repealed by
Pub. L. 95-600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat. 2884.
Amendments
1968--Pub. L. 90-618 substituted ``Occupational tax stamps'' for
``Posting occupational tax stamps'' in section 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) conspicuously 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
denoting payment of said special tax, provisions that authorized the
Secretary or his delegate to require that the stamps denoting the
payment of the special tax imposed by section 4461 of this title be
posted on or in each device so that it will be visible to any person
operating the device, and provisions that every person liable 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.
1965--Subsec. (b). Pub. L. 89-44 struck out ``amusement and'' after
``Coin-operated'' in heading.
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 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.
Section Referred to in Other Sections
This section is referred to in section 7273 of this title.
