26 CFR §301.6806-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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.