Statute · United States Code

26 U.S.C. § 6806 — Occupational tax stamps

26 U.S.C. § 6806

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2026-10-22

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, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

Citator

26 U.S.C. § 6806 — Occupational tax stamps is in force in the current edition of the Code, and nothing recorded condemns it.

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, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.