26 USC § 7808 - Depositaries for collections

---
identifier: "/us/usc/t26/s7808"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7808 - Depositaries for collections"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7808"
section_name: "Depositaries for collections"
chapter_number: 80
chapter_name: "GENERAL RULES"
subchapter_number: "A"
subchapter_name: "Application of Internal Revenue Laws"
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. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7808. Depositaries for collections

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.