FEDERAL · 26 U.S.C. · Chapter 75
Unauthorized use or sale of stamps
Current through Pub. L. 119-102
Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
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26 U.S.C. § 7209 (Unauthorized use or sale of stamps) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Robert G. Hogue v. North Valley Bank, and Does 1 Through 10, Inclusive
85 F.3d 635 (Ninth Circuit, 1996)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".