7 USC 506: Returns under oath; administration
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7 USC 506: Returns under oath; administration Text contains those laws in effect on January 23, 2000
From Title 7-AGRICULTURECHAPTER 21-TOBACCO STATISTICS
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§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 Functions

See note under section 505 of this title.

Cross References

Authorization 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.