# 26 U.S.C. § 7808: Depositaries for collections

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7808>. Cite pinpoints as 26 U.S.C. § 7808(a)(1).

The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.

Derived from: 1939 § 3970

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 918
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834