
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6802]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
            CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
 
Sec. 6802. Supply and distribution

    The Secretary shall furnish, without prepayment, to--

                       (1) Postmaster General

        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;

           (2) Designated depositary of the United States

        Any designated depositary of the United States a suitable 
    quantity of adhesive stamps to be kept on sale by such designated 
    depositary.

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


                               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, Sec. 601(d)(1), struck out ``(other 
than the stamps on playing cards)'' after ``quantity of adhesive 
stamps''.
    Par. (3). Pub. L. 89-44, Sec. 601(d)(2), struck out par. (3) which 
related to supply and distribution of stamps to State agents.


                    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, Sec. 4(a), Aug. 12, 
1970, 84 Stat. 773, set out as a note under section 201 of Title 39, 
Postal Service.

                  Section Referred to in Other Sections

    This section is referred to in section 6803 of this title.
