2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions (§§ 7341 - 7344)
Section 7342 - Penalty for refusal to permit entry or examination
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter D - Miscellaneous Penalty and Forfeiture Provisions Sec. 7342 - Penalty for refusal to permit entry or examination |
| Contains | section 7342 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 872. |
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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.)
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