26 U.S.C. § 6801 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6801. Authority for establishment, alteration, and distribution

(a) Establishment and alteration.--The Secretary may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.

(b) Preparation and distribution of regulations, forms, stamps and dies.--The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.