26 U.S.C. § 7606 — Entry of premises for examination of taxable objects

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 84 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Secretary can enter, during the day, any building making, producing, or storing taxed goods, to inspect them. At night, the Secretary may enter only while the place is already open. Refusing entry can bring penalties under section 7342.

(a) Entry during day: The Secretary may enter, in the daytime, any building or place where taxed articles or objects are made, produced, or kept. This entry is allowed only as needed to examine those articles or objects. (b) Entry at night: If the premises are open at night, the Secretary may enter while they are open, to carry out official duties. (c) Penalties: This section does not set a penalty itself. It points to section 7342 for the penalty that applies if someone refuses to allow entry or examination.

the actual law source: uscode.house.gov ↗public domain

(a) Entry during day

The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.

(b) Entry at night

When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.

For penalty for refusal to permit entry or examination, see section 7342.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1976Amended · Pub. L. 94-455 · 90 Stat. 1834

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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