26-U.S.C.-7513
§7513 – Reproduction of Returns and Other Documents
Pathway
Title 26 > Subtitle F > Chapter 77 > Section 7513
Details
- Reference: Section 7513
- Legend: §7513 – Reproduction of Returns and Other Documents
- USCode Year: 2013
Provision Content
(a) In general
The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
(b) Regulations
The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
(c) Penalty
For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
(Added Pub. L. 85–866, title I, §90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, §1202(f), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)
Amendments
1976—Subsecs. (a), (b). Pub. L. 94–455, §1906(b) (13)(A), struck out or his delegate after Secretary wherever appearing.
Subsecs. (c), (d). Pub. L. 94–455, §1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.
Effective Date
Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.
U.S. Encyclopedia of Law Coverage
Subchapter E – in the Legal Encyclopedia: Tax Administration
In this entry about Subchapter E – , 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.
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