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Title 26 — Internal Revenue CodeRelease 119-73not60

§6802 Supply and Distribution

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS › § 6802

Last updated Apr 5, 2026|Official source

Summary

The Secretary must provide, without upfront payment, postage stamps, coupons, tickets, or other items the Secretary allows under section 6302(b) or this chapter. The Postmaster General must get enough of these items for sale at all first- and second-class post offices and at third- and fourth-class post offices that are in county seats or that the Secretary says are necessary. Any official U.S. depositary the government names must also get enough adhesive stamps to keep for sale.

Full Legal Text

Title 26, §6802

Internal Revenue Code — Source: USLM XML via OLRC

The Secretary shall furnish, without prepayment, to—
(1)The Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes as—
(A)are located in county seats, or
(B)are certified by the Secretary to the Postmaster General as necessary;
(2)Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing and substituted in par. (2) “designated depositary.” for “designated depositary;”. 1965—Par. (1). Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”. Par. (3). Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents.

Statutory Notes and Related Subsidiaries

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.

Transfer of Functions

Office of Postmaster General of Post Office Department abolished and all functions, powers, and duties of Postmaster General transferred to United States Postal Service by Pub. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat. 773, set out as a note under section 201 of Title 39, Postal Service.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6802

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60