[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: 26CFR301.6806-1]

[Page 462]
 
                       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. 301.6806-1  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, 37 FR 12795, June 29, 1972]