Page:United States Statutes at Large Volume 68A.djvu/869

 CH. 69—GENERAL PROVISIONS RELATING TO STAMPS

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CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

6801. 6802, 6803. 6804. 6805, 6806. 6807. 6808,

Authority for establishment, alteration, and distribution. Supply and distribution. Accounting and safeguarding. Attachment and cancellation. Redemption of stamps. Posting occupational tax stamps. Stamping, marking, and branding seized goods. Special provisions relating to stamps.

SEC. 6801. AUTHORITY FOR ESTABLISHMENT, ALTERATION, AND DISTRIBUTION. (a) ESTABLISHMENT AND ALTERATION.—The Secretary or his dele-

gate may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue. (b) PREPARATION AND DISTRIBUTION OF REGULATIONS, FORMS, STAMPS AND D I E S. — The Secretary or his delegate shall prepare and

distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes. SEC. 6802. SUPPLY AND DISTRIBUTION.

The Secretary or his delegate shall furnish, without prepayment, to— (1) POSTMASTER GENERAL. — The Postmaster General a suitable quantity of adhesive stamps (other than the stamps on playing cards), coupons, tickets, or such other devices as may be prescribed by the Secretary or his delegate 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; (3) STATE AGENTS.—Any person who is—

(A) duly appointed and acting as agent of any State for the sale of stock transfer stamps of such State, and (B) designated by the Secretary or his delegate for the purpose, a suitable quantity of such adhesive stamps as are required by section 4301, to be kept on sale by such person.

§6802 (3)(B)'

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