26 USC § 6801 - Authority for establishment, alteration, and distribution

---
identifier: "/us/usc/t26/s6801"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6801 - Authority for establishment, alteration, and distribution"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6801"
section_name: "Authority for establishment, alteration, and distribution"
chapter_number: 69
chapter_name: "GENERAL PROVISIONS RELATING TO STAMPS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 2, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98–369, div. A, title IV, § 454(c)(13), July 18, 1984, 98 Stat. 822.)"
---


# § 6801. Authority for establishment, alteration, and distribution

**(a)** **Establishment and alteration** The Secretary may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.

**(b)** **Preparation and distribution of regulations, forms, stamps and dies** The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 829; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 2, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 98–369, div. A, title IV, § 454(c)(13), July 18, 1984, 98 Stat. 822.)

## Editorial Notes

### Amendments

1984—Subsec. (b).  struck out “, except that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary” before the period at end.

1976—Subsec. (a).  struck out “or his delegate” after “Secretary”.

Subsec. (b).  and  struck out “or his delegate” after “Secretary” and provided that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed necessary.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  effective , see , set out as an Effective Date note under .