Title 7, AgricultureRelease 119-102
§506 Returns Under Oath; Administration
Title 7 › CHAPTER 21 — TOBACCO STATISTICS › § 506
Summary
File the required returns under oath before a collector, postmaster, or another official allowed to administer oaths.
Full Legal Text
Title 7, §506
Agriculture, Source: USLM XML via OLRC
The returns provided for in this chapter shall be made under oath before a collector or deputy collector of internal revenue, a postmaster, assistant postmaster, or anyone authorized to administer oaths by State or Federal law.
Legislative History
Notes & Related Subsidiaries
Executive Documents
Abolition of Offices and
Transfer of Functions
See note under section 505 of this title.
Reference
Citations & Metadata
Citation
7 U.S.C. § 506
Title 7, Agriculture
Last Updated
Aug 21, 2026
Release point: 119-102