---
kind: "section"
citation: "7 U.S.C. § 506"
title: "7"
title_heading: "Agriculture"
number: "506"
heading: "Returns under oath; administration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/7/506"
units:
  - "Chapter 21 — Tobacco Statistics"
---

# §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](/usc/7/198.md?p=5) or Federal law.


## Source credit

(Jan. 14, 1929, ch. 69, § 6, 45 Stat. 1080.)

## Notes

### Executive Documents

### Abolition of Offices and Transfer of Functions

See note under section 505 of this title.