26 U.S.C. § 6804
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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.