U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 80 - GENERAL RULES Subchapter A - Application of Internal Revenue Laws Sec. 7808 - Depositaries for collections From the U.S. Government Publishing Office, www.gpo.gov §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. (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 Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
26 U.S.C. § 7808
§7808. Depositaries for collections
Edition 2024