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1995 U.S. Code
Title 7 - AGRICULTURE
CHAPTER 21 - TOBACCO STATISTICS
Sec. 506 - Returns under oath; administration
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§506. Returns under oath; administration
§506. Returns under oath; administration
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.
(Jan. 14, 1929, ch. 69, §6, 45 Stat. 1080.)
Abolition of Offices and Transfer of FunctionsSee note under section 505 of this title.
Cross ReferencesAuthorization to administer oaths, see section 7622 of Title 26, Internal Revenue Code.
Notary public authorized to take oath, see section 2903 of Title 5, Government Organization and Employees, and section 636 of Title 28, Judiciary and Judicial Procedure.
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