26 C.F.R. § 301.6806-1. - § 301.6806-1 Posting Occupational Tax Stamps.
Current as of May 27, 2026
§ 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.
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