# 26 U.S.C. § 6806: Occupational tax stamps

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6806>. Cite pinpoints as 26 U.S.C. § 6806(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6806-1](/26/reg/301.6806-1.md): Posting occupational tax stamps. (interprets § 6806)

## Leading cases

- [United States v. Sperringer, 322 F. Supp. 155 (N.D.W. Va. 1971)](https://www.courtlistener.com/opinion/8801776/united-states-v-sperringer/)

## Connections

Cites: none

Cited by: § 7273 Penalties for offenses relating to special taxes

Derived from: 1939 § 3273(b); 1939 § 3293

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 831
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 155
- 1968-10-22: [Pub. L. 90-618](/26/act/90-618.md), 82 Stat. 1235