Section 1
SECTION. 1. Section 5 of the National Internal Revenue Code is hereby amended to read as follows: “SEC. 5. Forms, receipts, certificates, and appliances. [a] Provision and distribution to proper officials. – It shall be the duty of the Commissioner, among other things, to prescribe, provide, and distribute to the proper officials the requisite licenses, internal revenue stamps, labels, all other forms, certificates, bonds, records, invoices, books, receipts, instruments, appliances and apparatus used in administering the laws falling within the jurisdiction of the Bureau. For this purpose, internal revenue stamps, strip stamps and labels shall be caused by the Commissioner to be printed with adequate security features. “[b] Receipts for payments made. – It shall be the duty of the Commissioner or his duly authorized representative to whom any payment of any taxes is made under the provisions of this Code, to issue to the person making such payment a receipt, expressing the amount paid and the particular account for which such payment was made.”