2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part II - Tax Returns or Statements
Subpart D - Miscellaneous Provisions
Sec. 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
| 26 U.S.C. § 6021 (2018) |
| §6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts |
|
Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART II - TAX RETURNS OR STATEMENTS Subpart D - Miscellaneous Provisions Sec. 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts |
| section 6021 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
