§7808 — Depositaries for collections
1 cases·1 cited
Statute Text — 26 U.S.C. §7808
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.
1 Citing Cases
Stauffer v. Internal Revenue Service