# Treas. Reg. § 301.6806-1: Posting occupational tax stamps.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6806-1>. Interprets 26 U.S.C. § 6806.

For provisions relating to the posting of specific stamps used with respect to a particular tax, other than a special tax under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E, see the regulations relating to such tax. For penalties for failure to post occupational tax stamps, see section 7273. 

[T.D. 7188, 37 FR 12795, June 29, 1972]