26 U.S.C. § 7514

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 7514 - Authority to prescribe or modify seals

The Secretary is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.

26 U.S.C. § 7514

Added Pub. L. 85-866, title I, §91(a), Sept. 2, 1958, 72 Stat. 1667; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), (M), Oct. 4, 1976, 90 Stat. 1834, 1835.

EDITORIAL NOTES

AMENDMENTS1976- Pub. L. 94-455 substituted "functions of the Secretary of the Treasury" for "functions of the Secretary" after "whom any of the" and struck out "or his delegate" after "Secretary" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866 set out as an Effective Date of 1958 Amendment note under section 165 of this title.

Secretary of the Treasury

The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.