[Code of Federal Regulations]

[Title 26, Volume 18]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR301.6803-1]



[Page 472]

 

                       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.