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Title 26 — Internal Revenue Code

Chapter 80 — General Rules

§ 7808. Depositaries for collections

Statutory text

The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.

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. 918 · 68A Stat. 918

    Enacted · 26 U.S.C. § 7808

    Aug. 16, 1954, ch. 736, 68A Stat. 918

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 918

  2. Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7808

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

    Source evidence

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

    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”.

1 of 2 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Credits

1954–1976 · 2 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 918
  2. 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 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/s7808