CH. 69—GENERAL PROVISIONS RELATING TO STAMPS
831
(c) T I M E FOR F I L I N G CLAIMS.—No claim for the redemption of, or allowance for, stamps shall be allowed unless presented within 3 years after the purchase of such stamps from the Government. (d) FINALITY OF DECISIONS.—The findings of fact in and the decision of the Secretary or his delegate upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. SEC. 6806. POSTING OCCUPATIONAL TAX STAMPS. (a) GENERAL RULE. — E v e r y person engaged in
any business, avocation, or employment, who is thereby made liable to a special tax, shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of said special tax. (b)
COIN-OPERATED
AMUSEMENT
AND GAMING
DEVICES.—The
Secretary or his delegate may by regulations require that the stamps denoting the payment of the special tax imposed by section 4461 shall be posted on or in each device in such a manner that it will be visible to any person operating the device. (c) OCCUPATIONAL WAGERING T A X. — E v e r y person liable for special tax under section 4411 shall place and keep conspicuously in his principal place of business the stamp denoting the payment of such special tax; except that if he has no such place of business, he shall keep such stamp on his person, and exhibit it, upon request, to any officer or employee of the Treasury Department. SEC. 6807. STAMPING, MARKING, AND BRANDING SEIZED GOODS.
If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required. SEC. 6808. SPECIAL PROVISIONS RELATING TO STAMPS. For special provisions on stamps relating to— (1) Capital stock, see chapter 34. (2) Cotton futures, see subchapter D of chapter 39. (3) Distilled spirits and fermented liquors, see chapter 51. (4) Documents and other instruments, see chapter 34. (5) Filled cheese, see subchapter C of chapter 39. (6) Machine guns and short-barrelled firearms, see chapter 53. (7) Oleomargarine, see subchapter F of chapter 38. (8) Opium, opium for smoking, opiates and coca leaves, and marihuana, see subchapter A of chapter 39. (9) Playing cards, see subchapter A of chapter 36. (10) Process, renovated, or adulterated butter, see subchapter C of chapter 39. (11) Silver bullion, see subchapter F of chapter 39. (12) Tobacco, snuff, cigars and cigarettes, see chapter 52. (13) White phosphorous matches, see subchapter B of chapter 39.
§ 6808(13)
�
