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26 USC § 6808 - Special provisions relating to stamps

---
identifier: "/us/usc/t26/s6808"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6808 - Special provisions relating to stamps"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6808"
section_name: "Special provisions relating to stamps"
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. 831; Pub. L. 88–36, title II, § 201(d), June 4, 1963, 77 Stat. 54; Pub. L. 89–44, title VI, § 601(f), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(c), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 93–490, § 3(b)(6), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94–455, title XIX, §§ 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846.)"
---

# § 6808. Special provisions relating to stamps

For special provisions on stamps relating to—

**(1)** Distilled spirits and fermented liquors, see chapter 51.

**(2)** Machine guns and short-barrelled firearms, see chapter 53.

**(3)** Tobacco, snuff, cigars and cigarettes, see chapter 52.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 88–36, title II, § 201(d), June 4, 1963, 77 Stat. 54; Pub. L. 89–44, title VI, § 601(f), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(c), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 93–490, § 3(b)(6), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94–455, title XIX, §§ 1904(b)(5)(B), (7)(A), (8)(B), (9)(A), 1952(n)(1), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846.)

## Editorial Notes

### Amendments

1976—Par. (1). , redesignated par. (3) as (1).

Par. (2). , redesignated par. (6) as (2). Former par. (2), relating to cotton futures, with the included reference to subchapter D of chapter 39, was struck out.

Par. (3). , redesignated par. (11) as (3). Former par. (3) redesignated (1).

Par. (4). , struck out par. (4) relating to documents and other instruments, with the included reference to chapter 34.

Par. (6). , redesignated par. (6) as (2).

Par. (7). , struck out par. (7) relating to oleomargarine, with the included reference to subchapter F of chapter 38.

Par. (10). , struck out par. (10) relating to process, renovated, or adulterated butter, with the included reference to subchapter C of chapter 39.

Par. (11). , redesignated par. (11) as (3).

Par. (12). , struck out par. (12) relating to white phosphorous matches, with the included reference to subchapter B of chapter 39.

1974—Par. (5).  struck out par. (5) relating to filled cheese, with the included reference to subchapter C of chapter 39.

1970—Par. (8).  struck out par. (8) relating to opium, opium for smoking, opiates, coca leaves, and marihuana, with the included reference to subchapter A of chapter 39.

1965—Par. (1).  struck out par. (1) relating to capital stock.

Par. (9).  struck out par (9) relating to playing cards.

1963—Pars. (11) to (13).  redesignated pars. (12) and (13) as (11) and (12), respectively, and struck out former par. (11), which was a cross reference provision for silver bullion, to subchapter F of chapter 9.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by section 1904(b)(5)(B), (7)(A), (8)(B), (9)(A) of  effective on first day of first month which begins more than ninety days after , see , set out as a note under .

Amendment by  effective on ninetieth day after , see section 1952() of , set out as an Effective Date note under , Agriculture.

### Effective Date of 1974 Amendment

Amendment by  applicable to filled cheese manufactured, imported, or sold after , see , set out as an Effective Date of Repeal note under former sections 4831 to 4834 of this title.

### Effective Date of 1970 Amendment

Amendment by  effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.

### Effective Date of 1965 Amendment

Amendment by  to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .

### Effective Date of 1963 Amendment

Amendment by  applicable only with respect to transfers after , see , title II, , .

### Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by  not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.