Internal Revenue Code · 26 U.S.C.

§ 6802. Supply and distribution

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6802

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: June 21, 1965 by Pub. L. 89–44
Last amended: October 4, 1976 by Pub. L. 94–455
Amendments: 1 dated changes in the source credit
Length: 2 subsections · 159 words · about 1 min to read
Cross-references: cites 1; cited by 1 Code section and 1 other regulation
Regulations: 1 issued under this section

The Secretary shall furnish, without prepayment, to—

¶(1) Postmaster General The Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes as—

¶(A) are located in county seats, or

¶(B) are certified by the Secretary to the Postmaster General as necessary;

¶(2) Designated depositary of the United States

Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.

(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 89–44, title VI, § 601(d), June 21, 1965, 79 Stat. 154; Pub. L. 94–455, title XIX, § 1906(a)(36), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6802

§ 301.6802-1 Supply and distribution.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Amendment history

From the source credit and the official notes, newest first.

October 4, 1976Amended by Pub. L. 94–455
June 21, 1965Enacted by Pub. L. 89–44

Where it sits in the Code

Nearby sections

§ 6801 Authority for establishment, alteration, and distribution
§ 6802 Supply and distribution
§ 6803 Accounting and safeguarding
§ 6804 Attachment and cancellation
§ 6805 Redemption of stamps
§ 6806 Occupational tax stamps

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing and substituted in par. (2) “designated depositary.” for “designated depositary;”.

1965—Par. (1). Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”.

Par. (3). Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents.

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.

Transfer of Functions

Office of Postmaster General of Post Office Department abolished and all functions, powers, and duties of Postmaster General transferred to United States Postal Service by Pub. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat. 773, set out as a note under section 201 of Title 39, Postal Service.