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.
Preparation and distribution of regulations, forms, stamps and dies
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.
Aug. 16, 1954, ch. 736 68A Stat. 829 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 94–569, § 290 Stat. 2699 Pub. L. 98–369, div. A, title IV, § 454(c)(13)98 Stat. 822 (, ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 98–3691984—Subsec. (b). struck out “, except that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary” before the period at end.
Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Pub. L. 94–569Subsec. (b). and struck out “or his delegate” after “Secretary” and provided that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369section 456(b) of Pub. L. 98–369section 5101 of this titleAmendment by effective , see , set out as an Effective Date note under .