{"data":{"id":"us/26-cfr-301.6806-1","jurisdiction":"us","citation":"26 CFR 301.6806-1","heading":"-1 Posting occupational tax stamps.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","General Provisions Relating to Stamps"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4c9646ddfb6d60b027a93f741fa126a853e86ea4015101e80f44df5cb385c3a8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6805-1","next":"us/26-cfr-301.6851-1"},"notice":"GroundRules: Original legal text. Not legal advice."}