# 26 C.F.R. § 301.7209-1 (2026): Unauthorized use or sale of stamps

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7209_1

## Section

- **Citation:** 26 C.F.R. § 301.7209-1 (2026)
- **Heading:** Unauthorized use or sale of stamps
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 301: PROCEDURE AND ADMINISTRATION / Subpart ECFRa197f7a9e2c9460: Crimes, Other Offenses, and Forfeitures / § 301.7209-1: § 301.7209-1   Unauthorized use or sale of stamps.

## Text

(a) Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Commissioner under the Code for the collection or payment of any tax imposed by the Code, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
(b) For use or resale of unused documentary stamps, see paragraph (c) of § 43.6802-1 of this chapter (Documentary Stamp Tax Regulations).

## Nearby sections

- [26 C.F.R. § 301.7207-1 (2026) § 301.7207-1   Fraudulent returns, statements, or other documents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7207_1.md)
- [26 C.F.R. § 301.7209-1 (2026) § 301.7209-1   Unauthorized use or sale of stamps.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7209_1.md)
- [26 C.F.R. § 301.7214-1 (2026) § 301.7214-1   Offenses by officers and employees of the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7214_1.md)
- [26 C.F.R. § 301.7216-0 (2026) § 301.7216-0   Table of contents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_0.md)
- [26 C.F.R. § 301.7216-1 (2026) § 301.7216-1   Penalty for disclosure or use of tax return information.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_1.md)
- [26 C.F.R. § 301.7216-2 (2026) § 301.7216-2   Permissible disclosures or uses without consent of the taxpayer.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_2.md)
- [26 C.F.R. § 301.7216-3 (2026) § 301.7216-3   Disclosure or use permitted only with the taxpayer's consent.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_3.md)
- [26 C.F.R. § 301.7231-1 (2026) § 301.7231-1   Failure to obtain license for collection of foreign items.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7231_1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7209_1. Check the current official text before relying on it. Not legal advice.