---
kind: "section"
citation: "26 U.S.C. § 7808"
title: "26"
title_heading: "Internal Revenue Code"
number: "7808"
heading: "Depositaries for collections"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7808"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 80 — General Rules"
  - "Subchapter A — Application of Internal Revenue Laws"
---

# §7808. Depositaries for collections


The [Secretary](/usc/26/7701.md?p=a-11-B) is authorized to designate one or more depositaries in each [State](/usc/26/7701.md?p=a-10) for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or [employee](/usc/26/7701.md?p=a-20) of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or [employee](/usc/26/7701.md?p=a-20) in the settlement of his accounts.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.