Treasury Regulations · 26 CFR
§ 301.7209-1. Unauthorized use or sale of stamps.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7209
Cite as 26 CFR § 301.7209-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7209
- Length
- 104 words · about 1 min to read
¶(a) Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Commissioner under the Code for the collection or payment of any tax imposed by the Code, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
¶(b) For use or resale of unused documentary stamps, see paragraph (c) of § 43.6802-1 of this chapter (Documentary Stamp Tax Regulations).
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRa197f7a9e2c9460 Crimes, Other Offenses, and Forfeitures
- General provisions
Nearby sections
- § 301.7207-1 Fraudulent returns, statements, or other documents.
- § 301.7209-1 Unauthorized use or sale of stamps.
- § 301.7214-1 Offenses by officers and employees of the United States.
- § 301.7216-0 Table of contents.
- § 301.7216-1 Penalty for disclosure or use of tax return information.
- § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.