26 USC § 6804
Attachment and cancellation
October 30, 2020
Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".