§ 6806. Occupational tax stamps

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. 831 · 68A Stat. 831

   Enacted · 26 U.S.C. § 6806

   Aug. 16, 1954, ch. 736, 68A Stat. 831

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 831

2. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title VI § 601(e) · 79 Stat. 136

   Struck · 26 U.S.C. § 6806(b)

   Pub. L. 89–44 struck out “amusement and” after “Coin-operated” in heading

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 89–44 struck out “amusement and” after “Coin-operated” in heading.

   Enacted provision · exact public law section
   (e) Section 6806 (relating to posting occupation tax stamps) is 68A Stat. 831. amended by striking out “Amusement and” in the heading of subsection (b).

3. 1968

   National Firearms Act Amendments of 1968

   Pub. L. 90–618 title II § 204 · 82 Stat. 1213

   1. Substituted · 26 U.S.C. § 6806

      Pub. L. 90–618 substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline

   2. Substituted · 26 U.S.C. § 6806

      Pub. L. 90–618 substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by section 4461 of this title be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person

   Source evidence

   Code amendment note
   Pub. L. 90–618 substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by section 4461 of this title be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person.

   Enacted provision · exact public law section
   Sec. 204. Section 6806 of the Internal Revenue Code of 1954 is amended to read as follows: “SEC. 6806. OCCUPATIONAL TAX STAMPS. “Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, 26 USC 441 1–4414, 4461–4463, 5001–5862. or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.”

   Effective date note
   Amendment by Pub. L. 90–618 effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under section 5801 of this title.

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