Title 26, Internal Revenue CodeRelease 119-110
§6801 Authority for Establishment, Alteration, and Distribution
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 69 — GENERAL PROVISIONS RELATING TO STAMPS › § 6801
Summary
The Secretary can create, replace, or change the design, material, or type of any stamp, mark, or label used for taxes. The Secretary must also make and distribute the rules, instructions, forms, stamps, and enough stick-on stamps and stamp-making tools needed to show stamp taxes.
Full Legal Text
Title 26, §6801
Internal Revenue Code, Source: USLM XML via OLRC
(a)Establishment and alteration
The Secretary may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.
(b)Preparation and distribution of regulations, forms, stamps and dies
The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1984—Subsec. (b). Pub. L. 98–369 struck out “, except that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary” before the period at end. 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. Subsec. (b). Pub. L. 94–455 and Pub. L. 94–569 struck out “or his delegate” after “Secretary” and provided that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary.
Statutory Notes and Related Subsidiaries
Effective Date
of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an
Effective Date
note under section 5101 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6801
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110