
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: 26USC6806]

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

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

                       References in Text

    Subchapter B of chapter 36, referred to in text, was repealed by 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


                               Amendments

    1968--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.


                    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.

                  Section Referred to in Other Sections

    This section is referred to in section 7273 of this title.
