Title 26 — Internal Revenue CodeRelease 119-73
§6802 Supply and Distribution
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS › § 6802
Summary
The Treasury must supply tax stamps, coupons, tickets, and similar items without prepayment to the Postmaster General, so postmasters can sell them at first- and second-class post offices and at smaller post offices located in county seats or certified as necessary. The Treasury must also supply adhesive stamps to any designated depositary of the United States to keep on 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 6, 2026
Release point: 119-73