Executive departments and agencies, independent establishments of the Government of the United States, and organizations and persons authorized by law to use penalty mail , shall account for all penalty covers through the Postal Service. ( Pub. L. 91–375 , Aug. 12, 1970 , 84 Stat. 753 .) Statutory Notes and Related Subsidiaries Effective Date Section effective July 1, 1971 , pursuant to Resolution No. 71–9 of the Board of Governors. See section 15(a) of Pub. L. 91–375 , set out as a note preceding section 101 of this title . CFR Title Parts 39 20 , 111 , 113