Internal Revenue Code:Sec. 4102. Inspection of records by local officers

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        Subchapter A - Automotive and Related Items
         PART III - PETROLEUM PRODUCTS
          Subpart B - Special Provisions Applicable to fuels tax 
        

Statute

    Sec. 4102. Inspection of records by local officers
 
      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).
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94-455, title XII,
    Sec. 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97-424, title
    V, Sec. 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103-66,
    title XIII, Sec. 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Prior sections 4111 to 4113, 4121, and 4131 of this title
    constituted a former subchapter B of this chapter, see Prior
    Provisions note set out preceding section 4121 of this title.
                                 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 Secretary's 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6116 of this title.