I.R.C. § 6801(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.
I.R.C. § 6801(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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Oct. 20, 1976, Pub. L. 94-569, 2, 90 Stat. 2699; July 18, 1984, Pub. L. 98-369, div. A,
title IV, 454(c)(13), 98 Stat. 822.)
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.
Attachment and cancellation, see section 6804 of this title.
Penalties for offenses relating to stamps, see section 7208 of this title.
Section Referred to in Other Sections
This section is referred to in section 6804 of this title.