§ 6808. — Special provisions relating to 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: 26USC6808]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
Sec. 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,
Sec. 201(d), June 4, 1963, 77 Stat. 54; Pub. L. 89-44, title VI,
Sec. 601(f), June 21, 1965, 79 Stat. 155; Pub. L. 91-513, title III,
Sec. 1102(c), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 93-490,
Sec. 3(b)(6), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94-455, title XIX,
Secs. 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct. 4, 1976,
90 Stat. 1815, 1816, 1846.)
Amendments
1976--Par. (1). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par.
(3) as (1).
Par. (2). Pub. L. 94-455, Sec. 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, Sec. 1952(n)(1), redesignated par. (11) as
(3). Former par. (3) redesignated (1).
Par. (4). Pub. L. 94-455, Sec. 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, Sec. 1952(n)(1), redesignated par. (6) as
(2).
Par. (7). Pub. L. 94-455, Sec. 1904(b)(7)(A), struck out par. (7)
relating to oleomargarine, with the included reference to subchapter F
of chapter 38.
Par. (10). Pub. L. 94-455, Sec. 1904(b)(9)(A), struck out par. (10)
relating to process, renovated, or adulterated butter, with the included
reference to subchapter C of chapter 39.
Par. (11). Pub. L. 94-455, Sec. 1952(n)(1), redesignated par. (11)
as (3).
Par. (12). Pub. L. 94-455, Sec. 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) relating to
filled cheese, with the included reference to subchapter C of chapter
39.
1970--Par. (8). Pub. L. 91-513 struck out par. (8) relating to
opium, opium for smoking, opiates, coca leaves, and marihuana, with the
included reference to subchapter A of chapter 39.
1965--Par. (1). Pub. L. 89-44 struck out par. (1) relating 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.
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 effective 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 Effective 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 Effective 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 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.
Effective Date of 1963 Amendment
Amendment by Pub. L. 88-36 applicable only with respect to transfers
after June 4, 1963, see section 202 of Pub. L. 88-36.
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.
