# 26 U.S.C. § 6802: Supply and distribution

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6802>. Cite pinpoints as 26 U.S.C. § 6802(a)(1).

The Secretary shall furnish, without prepayment, to—

## § 6802(1) Postmaster General

The Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes as—

**§ 6802(1)(A)** are located in county seats, or

**§ 6802(1)(B)** are certified by the Secretary to the Postmaster General as necessary;

## § 6802(2) Designated depositary of the United States

Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary.

## Regulations

- [Treas. Reg. § 301.6802-1](/26/reg/301.6802-1.md): Supply and distribution. (interprets § 6802)

## Connections

Cites: § 6302 Mode or time of collection

Cited by: § 6803 Accounting and safeguarding

Derived from: 1939 § 1423(a); 1939 § 1817(a)-(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 829
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 154
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1829