
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: 26USC7808]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter A--Application of Internal Revenue Laws
 
Sec. 7808. Depositaries for collections

    The Secretary is authorized to designate one or more depositaries in 
each State for the deposit and safe-keeping of the money collected by 
virtue of the internal revenue laws; and the receipt of the proper 
officer of such depositary to the proper officer or employee of the 
Treasury Department for the money deposited by him shall be a sufficient 
voucher for such Treasury officer or employee in the settlement of his 
accounts.

(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
