§ 6805. Redemption of stamps

Statutory text

Authorization

The Secretary, subject to regulations prescribed by him, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of any internal revenue law, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use.

Method and conditions of allowance

Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Secretary, or until satisfactory proof has been made showing the reason why the same cannot be returned; or, if so required by the Secretary, when the person presenting the same cannot satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid.

Time for filing claims

No claim for the redemption of, or allowance for, stamps shall be allowed under this section unless presented within 3 years after the purchase of such stamps from the Government.

Finality of decisions

The findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer.

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.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 830 · 68A Stat. 830
Enacted · 26 U.S.C. § 6805
Aug. 16, 1954, ch. 736, 68A Stat. 830
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 830
1958
Pub. L. 85–859 § 165(b) · 72 Stat. 1275
Struck · 26 U.S.C. § 6805(a)
Pub. L. 85–859, § 165(b), struck out provisions which authorized the Secretary to make allowances for or redeem stamps which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected
Source evidence
Code amendment note
Subsec. (a). Pub. L. 85–859, § 165(b), struck out provisions which authorized the Secretary to make allowances for or redeem stamps which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Enacted provision · exact public law section
(b) Redemption of Stamps.— Section 6805 (a) (authorization for 26 USC 6805. redemption of stamps) is amended by striking out “, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected”.
Effective date note
Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.
1958
Pub. L. 85–859 § 165(c) · 72 Stat. 1275
Inserted · 26 U.S.C. § 6805(c)
Pub. L. 85–859, § 165(c), inserted “under this section” after “shall be allowed”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 85–859, § 165(c), inserted “under this section” after “shall be allowed”.
Enacted provision · exact public law section
(c) Technical Amendment.— Section 6805 (c) (time for filing claims) is amended by inserting “under this section” after “shall be allowed”.
Effective date note
Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.
1976
Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6805
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

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

Editorial Notes

Amendments1958–1976 · 2 rounds

1976

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

1958

Subsec. (a). Pub. L. 85–859, § 165(b), struck out provisions which authorized the Secretary to make allowances for or redeem stamps which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.

Subsec. (c). Pub. L. 85–859, § 165(c), inserted “under this section” after “shall be allowed”.

Statutory Notes and Related Subsidiaries

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.

Credits

1954–1976 · 3 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 830
1958Pub. L. 85–859, title I, § 165(b), (c), Sept. 2, 1958, 72 Stat. 1313
1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 85–859, title I, § 165(b), (c), Sept. 2, 1958, 72 Stat. 1313; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)