{"data":{"id":"us/26-u.s.c.-7808","jurisdiction":"us","citation":"26 U.S.C. § 7808","heading":"Depositaries for collections","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 80—GENERAL RULES"],"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":"51893c36f36350da3d3d1fd9fd0ce5ce5c486910c4bbd4cff4dd6e5c92989b7a","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7807","next":"us/26-u.s.c.-7809"},"notice":"GroundRules: Original legal text. Not legal advice."}