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7 U.S.C. 506: Returns under oath; administrationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
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 .)

Executive Documents

Abolition of Offices and Transfer of Functions

See note under section 505 of this title.