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—
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—
are located in county seats, or
are certified by the Secretary to the Postmaster General as necessary;
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.
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. 829Excise 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); andEffective 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.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.Pub. L. 94–455 title XIX § 1906(a)(36) · 90 Stat. 1520
Struck · 26 U.S.C. § 6802
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
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
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 829
- 1965Pub. L. 89–44, title VI, § 601(d), , 79 Stat. 154
- 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.)