---
type: "LegalText"
title: "7 U.S.C. § 506"
description: "Returns under oath; administration"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 7
title_name: "AGRICULTURE"
chapter_number: "21"
chapter_name: "TOBACCO STATISTICS"
section: "506"
citation: "7 U.S.C. § 506"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc07@119-100.zip"
source_identifier: "/us/usc/t7/s506"
source_file: "data/legal/raw/us/code/title-07/usc07.xml"
source_hash: "817514e0d0dfc55a03128573d44b012a8e362cc5e1d8d6c1dcd73709432519ae"
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text_hash: "ce3595dc864d3fdab3e2fc740b19e61d55fa9ef2cc64a8db01abffcb56042795"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 7 U.S.C. § 506 - Returns under oath; administration

## 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.

(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.