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26 U.S.C. § 6806

Occupational tax stamps

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6806, Occupational tax stamps, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464315
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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.

Legislative history

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