Supply and distribution

26 U.S.C. § 6802

• Title: 26 — Internal Revenue Code
• Chapter: 69 — GENERAL PROVISIONS RELATING TO STAMPS

Text

The Secretary shall furnish, without prepayment, to—
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—
(A) are located in county seats, or
(B) are certified by the Secretary to the Postmaster General as necessary;
Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.

History

(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89–44, title VI, §601(d), June 21, 1965, 79 Stat. 154; Pub. L. 94–455, title XIX, §1906(a)(36), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)

Editorial Notes

Editorial Notes

Amendments
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), Aug. 12, 1970, 84 Stat. 773, set out as a note under section 201 of Title 39, Postal Service.