Title 26 — Internal Revenue CodeRelease 119-73
§6807 Stamping, Marking, and Branding Seized Goods
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 69— GENERAL PROVISIONS RELATING TO STAMPS › § 6807
Summary
When goods that legally require brands, stamps, or marks are sold after being seized or forfeited without those markings, the officer conducting the sale must add the required brands, stamps, or marks at the time of sale.
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 6, 2026
Release point: 119-73