2017 US 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
Sec. 4102 - Inspection of records by local officers
| 26 U.S.C. § 4102 (2017) |
| §4102. Inspection of records by local officers |
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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). |
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(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.) |
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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 AMENDMENTAmendment 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 AMENDMENTAmendment 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 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 Sec. 4102 - Inspection of records by local officers |
| section 4102 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1686 96 Stat. 2182 107 Stat. 522 |
| Public Law 94-455, Public Law 97-424, Public Law 103-66 |
