Title 26, Internal Revenue CodeRelease 119-102

§6806 Occupational Tax Stamps

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 69 — GENERAL PROVISIONS RELATING TO STAMPS › § 6806

Last updated Aug 21, 2026|Official source

Summary

Anyone whose business, job, or side work requires them to pay a special tax must put and keep the tax stamps where they can be easily seen at their place of business, except for special taxes under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E.

Full Legal Text

Title 26, §6806

Internal Revenue Code, Source: USLM XML via OLRC

Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

Subchapter B of chapter 36, referred to in text, was repealed by Pub. L. 95–600, title V, § 521(b), Nov. 6, 1978, 92 Stat. 2884.

Amendments

1968—Pub. L. 90–618 substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by section 4461 of this title be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person. 1965—Subsec. (b). Pub. L. 89–44 struck out “amusement and” after “Coin-operated” in heading.

Statutory Notes and Related Subsidiaries

Effective Date

of 1968 AmendmentAmendment by Pub. L. 90–618 effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an

Effective Date

note under section 5801 of this title.

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6806

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102