{"data":{"id":"us/7-u.s.c.-506","jurisdiction":"us","citation":"7 U.S.C. § 506","heading":"Returns under oath; administration","body":"The returns provided for in this chapter shall be made under oath before a collector or deputy collector of internal revenue, a postmaster, assistant postmaster, or anyone authorized to administer oaths by State or Federal law.","path":["Title 7—AGRICULTURE","CHAPTER 21—TOBACCO STATISTICS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc07@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:55:54Z","sha256":"f59725a0220504b12ca86ad14e1a7a806a2af4c69a20122edf4c1a81e0be3324","source_id":"us","stale":true,"prev":"us/7-u.s.c.-505","next":"us/7-u.s.c.-507"},"notice":"GroundRules: Original legal text. Not legal advice."}