26-U.S.C.-4102
§4102 – Inspection of Records By Local officers
Pathway
Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part III > Subpart B > Section 4102
Details
- Reference: Section 4102
- Legend: §4102 – Inspection of Records By Local officers
- USCode Year: 2013
Provision Content
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).
(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.)
Amendments
1993—Pub. L. 103–66 substituted any taxable fuel (as defined in section 4083) for gasoline.
1983—Pub. L. 97–424 struck out or lubricating oils after gasoline.
1976—Pub. L. 94–455 struck out returns, etc. after Inspection of records, or his delegate after Secretary, and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate after under this part, substituted or a political subdivision of any such State for or, Territory or political subdivision thereof or the District of Columbia after of any State, and struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretarys office.
Effective Date of 1993 Amendment
Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–424 applicable to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-4072 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-4072, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
Title 26 – Internal Revenue Code in the Legal Encyclopedia: Manufacturers Excise Taxes
In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to manufacturers excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States manufacturers excise taxes-specific issues, written by authorities in the field.
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