27 CFR 70.332

§ 70.332 Unauthorized use or sale of stamps.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 70.332, § 70.332 Unauthorized use or sale of stamps, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118706
Permanent ID: ys:prov:118706@1
SHA-256: 4f715cd36cc511e927c03cdd5fb9105a35de3309448eb3708b0efe972cc604be

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Full text

Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Internal Revenue Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Administrator under provisions of 26 U.S.C. enforced and administered by the Bureau for the collection or payment of any tax imposed thereunder, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.