FEDERAL · 26 U.S.C. · Chapter Subchapter A—Crimes
Unauthorized use or sale of stamps
26 U.S.C. § 7209
This text of 26 U.S.C. § 7209 (Unauthorized use or sale of stamps) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7209.
Text
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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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".
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Bluebook (online)
26 U.S.C. § 7209, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7209.