26 C.F.R. § 301.6806-1. - § 301.6806-1 Posting Occupational Tax Stamps.

Current as of May 27, 2026
Section 301.6806-1 - § 301.6806-1 Posting Occupational Tax Stamps.

§ 301.6806-1 Posting occupational tax stamps.

For provisions relating to the posting of specific stamps used with respect to a particular tax, other than a special tax under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E, see the regulations relating to such tax. For penalties for failure to post occupational tax stamps, see section 7273.

T.D.7188,37FR12795,June29,1972T.D. 7188, 37 FR 12795, June 29, 1972

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