Current through Pub. L. 119-100Open in workspace

§ 6804 Attachment and cancellation

Except as otherwise expressly provided in this title, the stamps referred to in section shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations.

(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6804

Source: decipher.legal/usc/26/6804 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)