26-U.S.C.-7342

§7342 – Penalty For Refusal to Permit Entry Or Examination

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter D > Section 7342

Details

• Reference: Section 7342
• Legend: §7342 – Penalty For Refusal to Permit Entry Or Examination
• USCode Year: 2013

Provision Content

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7273 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7273, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7233 in the Legal Encyclopedia: Penalties

In this entry about 26-U.S.C.-7233, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.

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