26 U.S.C. § 6021 — Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 104 words · no verdicts yet
When taxable articles in an internal revenue district are not owned, possessed, cared for, or controlled by anyone in that district, and no legally required list has been sent to the Secretary, the Secretary must enter the premises and inspect and list the articles. A list signed by the Secretary is sufficient for all purposes.
Whenever an internal revenue district contains articles subject to tax that are not owned or possessed by, or under the care or control of, any person within that district, and no list of the articles has been sent to the Secretary* as required by law or by regulations made under law, the Secretary must enter the premises where the articles are located. The Secretary must inspect the articles as necessary and make a list of them using the required forms. A list signed by the Secretary is sufficient as a list of those articles for all purposes.
Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary*, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 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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