# 26 U.S.C. § 6801: Authority for establishment, alteration, and distribution

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6801>. Cite pinpoints as 26 U.S.C. § 6801(a)(1).

## § 6801(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.

## § 6801(b) 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.

## Regulations

- [Treas. Reg. § 301.6801-1](/26/reg/301.6801-1.md): Authority for establishment, alteration, and distribution. (interprets § 6801)

## Connections

Cites: none

Cited by: § 6804 Attachment and cancellation

Derived from: 1939 § 1809; 1939 § 2652(a); 1939 § 3273(a); 1939 § 3300(a); 1939 § 3301(a); 1939 § 3901(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 829
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1976-10-20: [Pub. L. 94-569](/26/act/94-569.md), 90 Stat. 2699
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 822