26 U.S. Code § 6801 - Authority for establishment, alteration, and distribution

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(a) Establishment and alteration
The Secretary may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.
(b) Preparation and distribution of regulations, forms, stamps and dies
The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 2,Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98–369, div. A, title IV, § 454(c)(13),July 18, 1984, 98 Stat. 822.)
Amendments

1984—Subsec. (b). Pub. L. 98–369struck out “, except that stamps required by or prescribed pursuant to the provisions of section 5205 orsection 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary” before the period at end.
1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–455and Pub. L. 94–569struck out “or his delegate” after “Secretary” and provided that stamps required by or prescribed pursuant to the provisions of section 5205 orsection 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary.
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369effective July 1, 1985, see section 456(b) ofPub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

 

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