Title 26 — Internal Revenue CodeRelease 119-73not60
§7209 Unauthorized Use or Sale of Stamps
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7209
Summary
It is illegal to buy, sell, use, trade, or pledge tax stamps or similar items the Secretary issues unless the tax law or its rules allow it. Penalty: up to $1,000 fine, 6 months in jail, or both.
Full Legal Text
Title 26, §7209
Internal Revenue Code — Source: USLM XML via OLRC
Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7209
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60