26 U.S.C. § 7808

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 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.

26 U.S.C. § 7808

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

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
State
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.