Current through Pub. L. 119-100Open in workspace
§ 6806 Occupational tax stamps
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89–44, title VI, § 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90–618, title II, § 204, Oct. 22, 1968, 82 Stat. 1235.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6806
Source: decipher.legal/usc/26/6806 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)