§7603. Service of summons

A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be served by the Secretary, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.

(Aug. 16, 1954, ch. 736, 68A Stat. 902 ; Apr. 2, 1956, ch. 160, §4(i), 70 Stat. 91 ; June 29, 1956, ch. 462, title II, §208(d)(4), 70 Stat. 396 ; June 21, 1965, Pub. L. 89–44, title II, §202(c)(4), 79 Stat. 139 ; May 21, 1970, Pub. L. 91–258, title II, §207(d)(9), 84 Stat. 249 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Oct. 17, 1976, Pub. L. 94–530, §1(c)(6), 90 Stat. 2488 ; Nov. 6, 1978, Pub. L. 95–599, title V, §505(c)(5), 92 Stat. 2760 ; Apr. 2, 1980, Pub. L. 96–223, title II, §232(d)(4)(E), 94 Stat. 278 ; Jan. 6, 1983, Pub. L. 97–424, title V, §515(b)(12), 96 Stat. 2182 ; July 18, 1984, Pub. L. 98–369, div. A, title IX, §911(d)(2)(G), 98 Stat. 1007 ; Oct. 22, 1986, Pub. L. 99–514, title XVII, §1703(e)(2)(G), 100 Stat. 2778 ; Nov. 10, 1988, Pub. L. 100–647, title I, §1017(c)(9), (12), 102 Stat. 3576 , 3577.)

Amendments

1988-Pub. L. 100–647, §1017(c)(12), made technical correction to language of Pub. L. 99–514, §1703(e)(2)(G), see 1986 Amendment note below.

Pub. L. 100–647, §1017(c)(9), substituted "6421(g)(2)" for "6421(f)(2)".

1986-Pub. L. 99–514, as amended by Pub. L. 100–647, §1017(c)(12), substituted "6427(j)(2)" for "6427(i)(2)".

1984-Pub. L. 98–369 substituted "6427(i)(2)" for "6427(h)(2)".

1983-Pub. L. 97–424 struck out "6424(d)(2)," after "6421(f)(2),".

1980-Pub. L. 96–223 substituted "6427(h)(2)" for "6427(g)(2)".

1978-Pub. L. 95–599 substituted "6427(g)(2)" for "6427(f)(2)".

1976-Pub. L. 94–530 substituted "6427(f)(2)" for "6427(e)(2)".

Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1970-Pub. L. 91–258 inserted reference to section 6427(e)(2).

1965-Pub. L. 89–44 inserted reference to section 6424(d)(2).

1956-Act June 29, 1956, inserted reference to section 6421(f)(2).

Act Apr. 2, 1956, inserted reference to section 6420(e)(2).

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 97–424 applicable with respect 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 1980 Amendment

Amendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.

Effective Date of 1956 Amendment

Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

Cross References

Penalties applicable to violation of this section, see section 7210 of this title.

Section Referred to in Other Sections

This section is referred to in sections 6038A, 6038C, 7210, 7604, 7609 of this title.