I.R.C. § 6805(a) Authorization
The Secretary, subject to regulations prescribed by him, may, upon receipt of satisfactory
evidence of the facts, make allowance for or redeem such of the stamps, issued under
authority of any internal revenue law, as may have been spoiled, destroyed, or rendered
useless or unfit for the purpose intended, or for which the owner may have no use.
I.R.C. § 6805(b) Method And Conditions Of Allowance
Such allowance or redemption may be made, either by giving other stamps in lieu
of the stamps so allowed for or redeemed, or by refunding the amount or value to
the owner thereof, deducting therefrom, in case of repayment, the percentage, if
any, allowed to the purchaser thereof; but no allowance or redemption shall be made
in any case until the stamps so spoiled or rendered useless shall have been returned
to the Secretary, or until satisfactory proof has been made showing the reason why
the same cannot be returned;
or, if so required by the Secretary, when the person presenting the same cannot satisfactorily
trace the history of said stamps from their
issuance to the presentation of his claim as aforesaid.
I.R.C. § 6805(c) Time For Filing Claims
No claim for the redemption of, or allowance for, stamps shall be allowed under
this section unless presented within 3 years after the purchase of such stamps from
I.R.C. § 6805(d) Finality Of Decisions
The findings of fact in and the decision of the Secretary upon the merits of any
claim presented under or authorized by this section shall, in the absence of fraud
or mistake in mathematical calculation, be final and not subject to revision by any
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Sept. 2, 1958, Pub. L. 85-859, title I, 165(b), (c), 72 Stat. 1313; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
1958--Subsec. (a). Pub. L. 85-859, 165(b), struck out provisions which authorized the Secretary to make allowances
for or redeem stamps which through mistake may have been improperly or unnecessarily
used, or where the rates or duties represented thereby have been excessive in amount,
paid in error, or in any manner wrongfully collected.
Subsec. (c). Pub. L. 85-859, 165(c), inserted “under this section” after “shall be allowed”.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60
days after Sept. 2, 1958, see section 1(c) of Pub. L. 85-859.
Section Referred to in Other Sections
This section is referred to in section 6040 of this title.