26 USC 6801 – Authority for establishment, alteration, and distribution
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(a) Establishment and alteration
The Secretary 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 dies
Terms Used In 26 USC 6801
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
The Secretary 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.