§6806 — Occupational tax stamps
Statute Text — 26 U.S.C. §6806
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.
Treasury Regulations
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Treas. Reg. §301.6806-1Posting occupational tax stamps
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.
0 Citing Cases
No citing cases found in the corpus.