26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7808

Depositaries for collections

Ch. 80 — GENERAL RULES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 80
Statutory Text

26 U.S.C. § 7808 — Depositaries for collections

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 80 - GENERAL RULES Subchapter A - Application of Internal Revenue Laws Sec. 7808 - Depositaries for collections From the U.S. Government Publishing Office, www.gpo.gov

§7808. Depositaries for collections

The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.

(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 7808 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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