Internal Revenue Code · 26 U.S.C.
§ 7209. Unauthorized use or sale of 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. § 7209
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 101 words · about 1 min to read
- Regulations
- 1 issued under this section
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 this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7209
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
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
- § 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
- § 7213 Unauthorized disclosure of information
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”.