26 USC 7514 - Authority to prescribe or modify seals
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US Code > Internal Revenue Code > 26 USC 7514 - Authority to prescribe or modify seals
Sec. 7514. Authority to prescribe or modify seals
The Secretary is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.
Sections: 7507 7508 7508A 7509 7510 7512 7513 7514 7516 7517 7518 7519 7520 7521 7522
Last modified: July 21, 2011