7 U.S. Code §506. Returns under oath; administration

Section Text

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.

Editorial Notes

ABOLITION OF OFFICES AND TRANSFER OF FUNCTIONS See note under section 505 of this title.


7 U.S.C. § 506 (2018)