7 U.S. Code § 506

7 U.S. Code § 506 is about Returns under oath; administration. It is under Chapter 21 (Tobacco Statistics) of Title 7 (Agriculture) of the Code.

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.