Title 26Internal Revenue CodeRelease 119-73

§6808 Special provisions relating to stamps

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS › § 6808

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §6808

Internal Revenue Code — Source: USLM XML via OLRC

For special provisions on stamps relating to—
(1)Distilled spirits and fermented liquors, see chapter 51.
(2)Machine guns and short-barrelled firearms, see chapter 53.
(3)Tobacco, snuff, cigars and cigarettes, see chapter 52.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Par. (1). Pub. L. 94–455, § 1952(n)(1), redesignated par. (3) as (1). Par. (2). Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2). Former par. (2), relating to cotton futures, with the included reference to subchapter D of chapter 39, was struck out. Par. (3). Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3). Former par. (3) redesignated (1). Par. (4). Pub. L. 94–455, § 1904(b)(5)(B), struck out par. (4) relating to documents and other instruments, with the included reference to chapter 34. Par. (6). Pub. L. 94–455, § 1952(n)(1), redesignated par. (6) as (2). Par. (7). Pub. L. 94–455, § 1904(b)(7)(A), struck out par. (7) relating to oleomargarine, with the included reference to subchapter F of chapter 38. Par. (10). Pub. L. 94–455, § 1904(b)(9)(A), struck out par. (10) relating to process, renovated, or adulterated butter, with the included reference to subchapter C of chapter 39. Par. (11). Pub. L. 94–455, § 1952(n)(1), redesignated par. (11) as (3). Par. (12). Pub. L. 94–455, § 1904(b)(8)(B), struck out par. (12) relating to white phosphorous matches, with the included reference to subchapter B of chapter 39. 1974—Par. (5). Pub. L. 93–490 struck out par. (5) relating to filled cheese, with the included reference to subchapter C of chapter 39. 1970—Par. (8). Pub. L. 91–513 struck out par. (8) relating to opium, opium for smoking, opiates, coca leaves, and marihuana, with the included reference to subchapter A of chapter 39. 1965—Par. (1). Pub. L. 89–44 struck out par. (1) relating to capital stock. Par. (9). Pub. L. 89–44 struck out par (9) relating to playing cards. 1963—Pars. (11) to (13). Pub. L. 88–36 redesignated pars. (12) and (13) as (11) and (12), respectively, and struck out former par. (11), which was a cross reference provision for silver bullion, to subchapter F of chapter 9.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by section 1904(b)(5)(B), (7)(A), (8)(B), (9)(A) of Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. Amendment by section 1952(n)(1) of Pub. L. 94–455 effective on ninetieth day after Oct. 4, 1976, see section 1952(o) of Pub. L. 94–455, set out as an

Effective Date

note under section 15b of Title 7, Agriculture.

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–490 applicable to filled cheese manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93–490, set out as an

Effective Date

of Repeal note under former sections 4831 to 4834 of this title.

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an

Effective Date

note under section 951 of Title 21, Food and Drugs.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 to take effect in a manner consistent with

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.

Effective Date

of 1963 AmendmentAmendment by Pub. L. 88–36 applicable only with respect to transfers after
June 4, 1963, see section 202 of Pub. L. 88–36, title II,
June 4, 1963, 77 Stat. 54.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the

Effective Date

of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6808

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73