26 U.S.C. § 4102 — Inspection of records by local officers
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 58 words · no verdicts yet
The Secretary’s regulations may allow State and local tax officers to inspect records that must be kept about taxes on taxable fuel.
Under regulations issued by the Secretary*, records required for taxes under this part must be open to inspection by State or local officers responsible for enforcing or collecting a tax on taxable fuel. “Taxable fuel” is defined in section 4083. This section does not define any other quoted term.
Under regulations prescribed by the Secretary*, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94–455, title XII, § 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97–424, title V, § 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103–66, title XIII, § 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1686
- 1983Amended · Pub. L. 97-424 · 96 Stat. 2182
- 1993Amended · Pub. L. 103-66 · 107 Stat. 522
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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