
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6803]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
            CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
 
Sec. 6803. Accounting and safeguarding


(a) Bond

    In cases coming within the provisions of paragraph (2) of section 
6802, the Secretary may require a bond, with sufficient sureties, in a 
sum to be fixed by the Secretary, conditioned for the faithful return, 
whenever so required, of all quantities or amounts undisposed of and for 
the payment monthly for all quantities or amounts sold or not remaining 
on hand.

(b) Regulations

    The Secretary may from time to time make such regulations as he may 
find necessary to insure the safekeeping or prevent the illegal use of 
all adhesive stamps referred to in paragraph (2) of section 6802.

(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 92-310, title II, 
Sec. 230(a), June 6, 1972, 86 Stat. 209; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(37), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455 redesignated subsec. (b)(1) as 
(a), substituted ``paragraph (2)'' for ``paragraph (2) or (3)'', and 
struck out ``or his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (b). Pub. L. 94-455 redesignated par. (2) as entire 
subsection, struck out ``or his delegate'' after ``Secretary'' and 
substituted ``paragraph (2)'' for ``paragraphs (2) and (3)''. Par. (1) 
redesignated subsec. (a).
    1972--Subsec. (a). Pub. L. 92-310 repealed subsec. (a) which related 
to bonds, deposits of receipts, and accounts of postmasters, and which 
required the Postmaster General to transfer all receipts to the 
Treasury.
