# 26 U.S.C. § 6803: Accounting and safeguarding

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6803>. Cite pinpoints as 26 U.S.C. § 6803(a)(1).

## § 6803(a) Bond

In cases coming within the provisions of paragraph (2) of section 6802, the Secretary may require a bond, with sufficient sureties, in a sum to be fixed by the Secretary, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand.

## § 6803(b) Regulations

The Secretary may from time to time make such regulations as he may find necessary to insure the safekeeping or prevent the illegal use of all adhesive stamps referred to in paragraph (2) of section 6802.

## Regulations

- [Treas. Reg. § 301.6803-1](/26/reg/301.6803-1.md): Accounting and safeguarding. (interprets § 6803)

## Connections

Cites: § 6802 Supply and distribution

Cited by: none

Derived from: 1939 § 1423(b), (c); 1939 § 1818(a); 1939 § 1818(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 830
- 1972-06-06: [Pub. L. 92-310](/26/act/92-310.md), 86 Stat. 209
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1829