26 USC 4102: Inspection of records by local officers
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26 USC 4102: Inspection of records by local officers Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter A-Automotive and Related ItemsPART III-PETROLEUM PRODUCTSSubpart C-Special Provisions Applicable to Petroleum Products
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§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).

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

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.

Section Referred to in Other Sections

This section is referred to in section 6116 of this title.