[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: 26CFR301.6803-1]

[Page 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. 301.6803-1  Accounting and safeguarding.

    In cases coming within the provisions of section 6802 (2) and (3) 
and paragraphs (b) and (c) of Sec. 301.6802-1, the district director 
may require a bond in such amount as he deems advisable, conditioned for 
the faithful return, whenever so required, of all quantities or amounts 
of adhesive stamps undisposed of and for the payment monthly for all 
quantities or amounts of adhesive stamps sold or not remaining on hand. 
Such bond shall be furnished in accordance with the provisions contained 
in section 7101 and Sec. 301.7101-1.