Title 26 — Internal Revenue CodeRelease 119-73not60
§7808 Depositaries for Collections
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 80— GENERAL RULES › Subchapter A— Application of Internal Revenue Laws › § 7808
Summary
The Secretary may pick one or more depositaries in each State to hold money collected under the tax laws. A depositary officer’s receipt is enough proof for a Treasury officer or employee when settling accounts.
Full Legal Text
Title 26, §7808
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.
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. § 7808
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60