§ 7514. — Authority to prescribe or modify seals.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7514]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7514. Authority to prescribe or modify seals
The Secretary is authorized to prescribe or modify seals of office
for the district directors of internal revenue and other officers or
employees of the Treasury Department to whom any of the functions of the
Secretary of the Treasury shall have been or may be delegated. Each seal
so prescribed shall contain such device as the Secretary may select.
Each seal shall remain in the custody of any officer or employee whom
the Secretary may designate, and, in accordance with the regulations
approved by the Secretary, may be affixed in lieu of the seal of the
Treasury Department to any certificate or attestation (except for
material to be published in the Federal Register) that may be required
of such officer or employee. Judicial notice shall be taken of any seal
prescribed in accordance with this authority, a facsimile of which has
been published in the Federal Register together with the regulations
prescribing such seal and the affixation thereof.
(Added Pub. L. 85-866, title I, Sec. 91(a), Sept. 2, 1958, 72 Stat.
1667; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), (M), Oct.
4, 1976, 90 Stat. 1834, 1835.)
Amendments
1976--Pub. L. 94-455 substituted ``functions of the Secretary of the
Treasury'' for ``functions of the Secretary'' after ``whom any of the''
and struck out ``or his delegate'' after ``Secretary'' wherever
appearing.
Effective Date
Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866,
set out as an Effective Date of 1958 Amendment note under section 165 of
this title.
