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Internal Revenue Code, § 6802. Supply And Distribution

The Secretary shall furnish, without prepayment, to--
I.R.C. § 6802(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--
I.R.C. § 6802(1)(A)
are located in county seats, or
I.R.C. § 6802(1)(B)
are certified by the Secretary to the Postmaster General as necessary;
I.R.C. § 6802(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; June 21, 1965, Pub. L. 89-44, title VI, 601(d), 79 Stat. 154; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(a)(36), (b)(13)(A), 90 Stat. 1829, 1834.)
Background Notes
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, 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”.
Par. (3). Pub. L. 89-44, 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 the 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
The office of Postmaster General of the Post Office Department was abolished and all functions, powers, and duties of the Postmaster General were transferred to the United States Postal Service by Pub. L. 91-375, 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.