Title 26 — Internal Revenue CodeRelease 119-73not60

§6807 Stamping, Marking, and Branding Seized Goods

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS › § 6807

Last updated Apr 5, 2026|Official source

Summary

The selling officer must put required stamps, brands, or marks on goods sold after levy, seizure, forfeiture, or other legal process if those goods lack them, except under section 5688 for distilled spirits.

Full Legal Text

Title 26, §6807

Internal Revenue Code — Source: USLM XML via OLRC

If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6807

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60