[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6802-1]

[Page 460-461]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                  General Provisions Relating to Stamps
 
Sec. 301.6802-1  Supply and distribution.

    (a) Postmaster General. The Commissioner shall furnish to the 
Postmaster General, without prepayment, a suitable quantity of adhesive 
stamps (other

[[Page 461]]

than the stamps on playing cards), coupons, tickets, or such other 
devices as may be prescribed pursuant to section 6302(b) (authorizing a 
discretionary method for collecting certain specified taxes) or chapter 
69 of the Code, to be distributed to, and kept on sale by, the various 
postmasters in the United States in all post offices of the first and 
second classes, and such post offices of the third and fourth classes as 
are located in county seats or Postmaster General as necessary.
    (b) Designated depositary of the United States. The district 
director for the district in which any designated depositary of the 
United States is located shall furnish to such designated depositary, 
without prepayment, a suitable quantity of adhesive stamps to be kept on 
sale by the designated depositary.
    (c) State agents. Any person who is duly appointed and acting as 
agent of any State for the sale of stock transfer stamps of such State 
may make application to the district director for the district in which 
the State agent is located, to be designated for the purpose of being 
furnished without prepayment, for sale, stamps to be used in payment of 
the tax imposed by section 4301. The application shall contain the 
location and post office address of the State agent, and the maximum 
amount of stamps he desires to maintain on hand. A copy of the agent's 
appointment as State agent should be attached to the application.