Title 26 — Internal Revenue CodeRelease 119-73
§6803 Accounting and Safeguarding
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS › § 6803
Summary
When tax stamps are supplied on credit to certain officers or agents, the Treasury may require a bond, with sufficient sureties and in an amount it sets, guaranteeing the return of unused stamps and monthly payment for stamps sold. The Treasury may also issue regulations to keep these adhesive stamps safe and prevent their illegal use.
Full Legal Text
Title 26, §6803
Internal Revenue Code — Source: USLM XML via OLRC
(a)In cases coming within the provisions of paragraph (2) of section 6802, the Secretary may require a bond, with sufficient sureties, in a sum to be fixed by the Secretary, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand.
(b)The Secretary may from time to time make such regulations as he may find necessary to insure the safekeeping or prevent the illegal use of all adhesive stamps referred to in paragraph (2) of section 6802.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Subsec. (a). Pub. L. 94–455 redesignated subsec. (b)(1) as (a), substituted “paragraph (2)” for “paragraph (2) or (3)”, and struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (b). Pub. L. 94–455 redesignated par. (2) as entire subsection, struck out “or his delegate” after “Secretary” and substituted “paragraph (2)” for “paragraphs (2) and (3)”. Par. (1) redesignated subsec. (a). 1972—Subsec. (a). Pub. L. 92–310 repealed subsec. (a) which related to bonds, deposits of receipts, and accounts of postmasters, and which required the Postmaster General to transfer all receipts to the Treasury.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6803
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73