Volume 75 · 802
Public Law 87–371
To amend title 18 of the United States Code to prohibit the transportation of fraudulent State tax stamps in interstate and foreign commerce, and for other purposes.
Approved October 4, 1961
Statutory text
AN ACT
To amend title 18 of the United States Code to prohibit the transportation of fraudulent State tax stamps in interstate and foreign commerce, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 2311
of title 18 of the United States Code is amended by inserting, immediately before the last paragraph, the following new paragraph:
“Tax stamp”.
“‘Tax stamp’ includes any tax stamp, tax token, tax meter imprint, or any other form of evidence of an obligation running to a State, or evidence of the discharge thereof;”.
Sec. 2.
Section 2314 of title 18 of the United States Code is amended as follows:
by inserting after the word “securities” in the third paragraph thereof, the words “or tax stamps”, and
by inserting after the word “security” in the fourth paragraph thereof, the words “or tax stamps”, and
by amending the heading of section 2314 to read as follows:
“§ 2314. Transportation of stolen goods, securities, moneys, fraudulent State tax stamps, or articles used in counterfeiting.”
Sec. 3.
Section 2315 of title 18 of the United States Code is amended as follows:
by inserting after the word “securities” wherever it appears in the second paragraph thereof, the words “or tax stamps”, and
by inserting after the word “security” wherever it appears in the third paragraph thereof, the words “or tax stamp”, and
by amending the heading of section 2315 to read as follows:
“§ 2315. Sale or receipt of stolen goods, securities, moneys, or fraudulent State tax stamps.”
Sec. 4.
The section analysis of chapter 113 of title 18 of the United States Code is amended to read as follows:
“Chapter 113.— STOLEN PROPERTY
Approved October 4, 1961.