Collapse to view only § 6801. Authority for establishment, alteration, and distribution
- § 6801. Authority for establishment, alteration, and distribution
- § 6802. Supply and distribution
- § 6803. Accounting and safeguarding
- § 6804. Attachment and cancellation
- § 6805. Redemption of stamps
- § 6806. Occupational tax stamps
- § 6807. Stamping, marking, and branding seized goods
- § 6808. Special provisions relating to stamps
Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations.
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required.