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Title 26 — Internal Revenue Code

Chapter 69 — General Provisions Relating to Stamps

§ 6802. Supply and distribution

Statutory text

The Secretary shall furnish, without prepayment, to—

(1)

Postmaster General

The Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes as—

(A)

are located in county seats, or

(B)

are certified by the Secretary to the Postmaster General as necessary;

(2)

Designated depositary of the United States

Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 829 · 68A Stat. 829

    Enacted · 26 U.S.C. § 6802

    Aug. 16, 1954, ch. 736, 68A Stat. 829

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 829

  2. Excise Tax Reduction Act of 1965

    Pub. L. 89–44 § 601(d)(1) · 79 Stat. 136

    Struck · 26 U.S.C. § 6802(1)

    Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”

    Source evidence

    Code amendment note
    Par. (1). Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”.

    Enacted provision · exact public law section
    (1) by striking out “(other than the stamps on playing cards) ” in paragraph (1); and

    Effective date note
    Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

  3. Excise Tax Reduction Act of 1965

    Pub. L. 89–44 § 601(d)(2) · 79 Stat. 136

    Struck · 26 U.S.C. § 6802(3)

    Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents

    Source evidence

    Code amendment note
    Par. (3). Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents.

    Enacted provision · exact public law section
    (2) by striking out paragraph (3).

    Effective date note
    Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

  4. Pub. L. 94–455 title XIX § 1906(a)(36) · 90 Stat. 1520

    1. Struck · 26 U.S.C. § 6802

      Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

    2. Substituted · 26 U.S.C. § 6802

      Pub. L. 94–455 substituted in par. (2) “designated depositary.” for “designated depositary;”

    Source evidence

    Code amendment note
    Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing and substituted in par. (2) “designated depositary.” for “designated depositary;”.

    Enacted provision · exact public law section
    (36) Amendment of section 6802.— Section 6802(2) (relating 26 USC 6802. to supply and distribution of stamps) is amended by striking out the semicolon at the end and inserting in lieu thereof a period.

4 of 5 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1965–1976 · 2 rounds

1976

Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing and substituted in par. (2) “designated depositary.” for “designated depositary;”.

1965

Par. (1). Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”.

Par. (3). Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents.

Statutory Notes and Related Subsidiaries

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

Transfer of Functions

Office of Postmaster General of Post Office Department abolished and all functions, powers, and duties of Postmaster General transferred to United States Postal Service by Pub. L. 91–375, § 4(a), , 84 Stat. 773, set out as a note under section 201 of Title 39, Postal Service.

Credits

1954–1976 · 3 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 829
  2. 1965Pub. L. 89–44, title VI, § 601(d), , 79 Stat. 154
  3. 1976Pub. L. 94–455, title XIX, § 1906(a)(36), (b)(13)(A), , 90 Stat. 1829, 1834.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89–44, title VI, § 601(d), , 79 Stat. 154; Pub. L. 94–455, title XIX, § 1906(a)(36), (b)(13)(A), , 90 Stat. 1829, 1834.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6802