{"data":{"id":"us/26-u.s.c.-6806","jurisdiction":"us","citation":"26 U.S.C. § 6806","heading":"Occupational tax stamps","body":"Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4b4c1414e553a7da87b249841d737eabff5dfd7212f8ff4562a658d3092af939","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6805","next":"us/26-u.s.c.-6807"},"notice":"GroundRules: Original legal text. Not legal advice."}