26 U.S.C. § 6806

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 6806 - Occupational tax stamps

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.

26 U.S.C. § 6806

Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89-44, title VI, §601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90-618, title II, §204, Oct. 22, 1968, 82 Stat. 1235.

EDITORIAL NOTES

REFERENCES IN TEXTSubchapter B of chapter 36, referred to in text, was repealed by Pub. L. 95-600, title V, §521(b), Nov. 6, 1978, 92 Stat. 2884.

AMENDMENTS1968-Pub. L. 90-618 substituted "Occupational tax stamps" for "Posting occupational tax stamps" in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by section 4461 of this title be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person. 1965-Subsec. (b). Pub. L. 89-44 struck out "amusement and" after "Coin-operated" in heading.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90-618 effective Oct. 22, 1968, see section 207 of Pub. L. 90-618, set out as an Effective Date note under section 5801 of this title.

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.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.