§ 6803. Accounting and safeguarding

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. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 830 · 68A Stat. 830

   Enacted · 26 U.S.C. § 6803

   Aug. 16, 1954, ch. 736, 68A Stat. 830

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 830

2. 1972

   Pub. L. 92–310 title II § 230(a) · 86 Stat. 201

   Repealed · 26 U.S.C. § 6803(a)

   Pub. L. 92–310 repealed subsec. (a) which related to bonds, deposits of receipts, and accounts of postmasters, and which required the Postmaster General to transfer all receipts to the Treasury

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 92–310 repealed subsec. (a) which related to bonds, deposits of receipts, and accounts of postmasters, and which required the Postmaster General to transfer all receipts to the Treasury.

   Enacted provision · exact public law section
   (a) Section 6803(a) of the Internal Revenue Code of Repeal. 60A Stat. 830. 26 USC 6803. 1954, relating, in part, to bonds for postmasters who are furnished certain stamps and other devices, is repealed.

3. 1976

   Pub. L. 94–455 title XIX § 1906(a)(37) · 90 Stat. 1520

   1. Redesignated · 26 U.S.C. § 6803(a)

      Pub. L. 94–455 redesignated subsec. (b)(1) as (a)

   2. Substituted · 26 U.S.C. § 6803(a)

      Pub. L. 94–455 substituted “paragraph (2)” for “paragraph (2) or (3)”

   3. Struck · 26 U.S.C. § 6803(a)

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

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455 redesignated subsec. (b)(1) as (a), substituted “paragraph (2)” for “paragraph (2) or (3)”, and struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (37) Amendment of section 6803.— Section 6803 (relating to 26 USC 6803. accounting and safeguarding is amended to read as follows: “SEC. 6803. ACCOUNTING AND SAFEGUARDING. “(a) Bond.— In cases coining within the provisions of paragraph (2) of section 6802, the Secretary may require a bond, with sufficient sureties, in a sum to be fixed by the Secretary, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand. “(b) Regulations.— The Secretary may from time to time make such regulations as he may find necessary to insure the safekeeping or prevent the illegal use of all adhesive stamps referred to in paragraph (2) of section 6802.”

4. 1976

   Pub. L. 94–455 title XIX § 1906(a)(37) · 90 Stat. 1520

   1. Redesignated · 26 U.S.C. § 6803(b)

      Pub. L. 94–455 redesignated par. (2) as entire subsection

   2. Struck · 26 U.S.C. § 6803(b)

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

   3. Redesignated · 26 U.S.C. § 6803(b)

      Pub. L. 94–455 substituted “paragraph (2)” for “paragraphs (2) and (3)”. Par. (1) redesignated subsec. (a)

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–455 redesignated par. (2) as entire subsection, struck out “or his delegate” after “Secretary” and substituted “paragraph (2)” for “paragraphs (2) and (3)”. Par. (1) redesignated subsec. (a).

   Enacted provision · exact public law section
   (37) Amendment of section 6803.— Section 6803 (relating to 26 USC 6803. accounting and safeguarding is amended to read as follows: “SEC. 6803. ACCOUNTING AND SAFEGUARDING. “(a) Bond.— In cases coining within the provisions of paragraph (2) of section 6802, the Secretary may require a bond, with sufficient sureties, in a sum to be fixed by the Secretary, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand. “(b) Regulations.— The Secretary may from time to time make such regulations as he may find necessary to insure the safekeeping or prevent the illegal use of all adhesive stamps referred to in paragraph (2) of section 6802.”

7 of 8 references resolved to an enrolled provision · 1 partial