7 USC § 506 - Returns under oath; administration

---
identifier: "/us/usc/t7/s506"
source: "usc"
legal_status: "official_prima_facie"
title: "7 USC § 506 - Returns under oath; administration"
title_number: 7
title_name: "AGRICULTURE"
section_number: "506"
section_name: "Returns under oath; administration"
chapter_number: 21
chapter_name: "TOBACCO STATISTICS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Jan. 14, 1929, ch. 69, § 6, 45 Stat. 1080.)"
---


# § 506. Returns under oath; administration

The returns provided for in this chapter shall be made under oath before a collector or deputy collector of internal revenue, a postmaster, assistant postmaster, or anyone authorized to administer oaths by State or Federal law.

---

**Source Credit**: (Jan. 14, 1929, ch. 69, § 6, 45 Stat. 1080.)

## Executive Documents

### Abolition of Offices and Transfer of Functions

See note under .