Internal Revenue Code · 26 U.S.C.
§ 7208. Offenses relating to stamps
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. § 7208
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 5 subsections · 434 words · about 2 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this title for the collection or payment of any tax imposed by this title, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or
Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this title; or
Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or
Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or
Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article; or
Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the revenue, or to defraud any person;
(Aug. 16, 1954, ch. 736, 68A Stat. 853.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A Crimes
- Part I GENERAL PROVISIONS
Nearby sections
- § 7204 Fraudulent statement or failure to make statement to employees
- § 7205 Fraudulent withholding exemption certificate or failure to supply information
- § 7206 Fraud and false statements
- § 7207 Fraudulent returns, statements, or other documents
- § 7208 Offenses relating to stamps
- § 7209 Unauthorized use or sale of stamps
- § 7210 Failure to obey summons
- § 7211 False statements to purchasers or lessees relating to tax
- § 7212 Attempts to interfere with administration of internal revenue laws