26 U.S.C. § 6806
Occupational tax stamps
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
Notes of Decisions
Cited in 8
cases, 1965–1990 · leading case: Allen Glynn Peeples v. United States, 341 F.2d 60 (5th Cir. 1965).
Allen Glynn Peeples v. United States, 341 F.2d 60 (5th Cir. 1965). “26 U.S.C.A. § 6806 (a) provides: “Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax, shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of said special tax.”
United States v. Gerald F. Blanchard, United States of Am. v. Guthro & McCabe Tavern, Inc., 495 F.2d 1329 (1st Cir. 1974). “See 26 U.S.C. § 6806 (1970). Moreover, the application additionally asserted that no inspection of the defendants’ premises had previously been .”
United States v. One (1) 1987 Mercury Marquis & $4,789.00 in United States Currency, Appeal of Robert H. Mick, Intervenor, 909 F.2d 167 (6th Cir. 1990). “Congress also amended 26 U.S.C. § 6806 in 1968 by deleting the requirement that registrants conspicuously display their tax stamp or produce it on demand.”
United States v. United States Dist. Court, 580 F.2d 1365 (10th Cir. 1978). “See 26 U.S.C. § 6806 (1970). Moreover, the application additionally asserted that no inspection of the defendants’ premises had previously been made within the past twelve months.”
United States v. O'BRIEN, 420 F. Supp. 834 (D. Conn. 1976). “In 1968 Congress repealed the provisions of 26 U.S.C. § 6806 (c) which required wagering tax registrants ( 26 U.”
United States v. One Coin-Operated Gaming Device, 648 F.2d 1297 (10th Cir. 1981). “26 U.S.C. § 6806 now reads as follows: “Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35 [occupational wagering tax], under subchapter B of chapter 36…”
United States v. Sperringer, 322 F. Supp. 155 (N.D.W. Va. 1971). “§ 6107 1 (which required the internal revenue district offices to provide prosecuting officers with a listing of those who had paid the occupational tax) and 26 U.S.C.A. § 6806 (c) 2 (which required the posting in a “conspicuous place” of the stamp denoting the payment of the…”
United States v. Spica, 483 F. Supp. 1341 (E.D. Mo. 1980). “Also subsequently repealed was the former requirement of 26 U.S.C. § 6806 (c) that payers of the occupational tax either post the revenue stamp conspicuously in their principal place of business or keep the stamp on their persons, subject to production upon demand by Treasury…”
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