26 U.S.C. § 5741 — Records to be maintained
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 52 words · no verdicts yet
Manufacturers, importers, and export warehouse proprietors covered by this section must keep records in the Secretary’s required form. Internal-revenue officers may inspect them during business hours.
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor must keep records as the Secretary’s regulations require. The records must be available for inspection by an internal-revenue officer during business hours.
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary* shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89–44, title V, § 502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94–455, title XXI, § 2128(c), Oct. 4, 1976, 90 Stat. 1921; Pub. L. 111–3, title VII, § 702(a)(3), Feb. 4, 2009, 123 Stat. 108.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1958Amended · Pub. L. 85-859 · 72 Stat. 1423
- 1965Amended · Pub. L. 89-44 · 79 Stat. 151
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1921
- 2009Amended · Pub. L. 111-3 · 123 Stat. 108
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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