Title 26 — Internal Revenue CodeRelease 119-73
§6807 Stamping, marking, and branding seized goods
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS › § 6807
Summary
When goods that by law must have brands, stamps, or marks are sold after being seized, forfeited, or otherwise taken by legal process and they do not have those marks, the official who sells them must put the required marks on the goods at the sale. This does not apply to distilled spirits if section 5688 says a different rule.
Full Legal Text
Title 26, §6807
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6807
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73