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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

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

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

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.)

history & why it existsrecord from the source credit
  • 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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