Internal Revenue Code · 26 U.S.C.
§ 7808. Depositaries for collections
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. § 7808
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
- 94 words · about 1 min to read
The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.
(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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 80 GENERAL RULES
- Subchapter A Application of Internal Revenue Laws
Nearby sections
- § 7804 Other personnel
- § 7805 Rules and regulations
- § 7806 Construction of title
- § 7807 Rules in effect upon enactment of this title
- § 7808 Depositaries for collections
- § 7809 Deposit of collections
- § 7810 Revolving fund for redemption of real property
- § 7811 Taxpayer Assistance Orders
- § 7812 Streamlined critical pay authority for information technology positions
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”.