26 U.S.C. § 4102
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).
26 U.S.C. § 4102
EDITORIAL NOTES
AMENDMENTS1993- 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.
STATUTORY NOTES AND RELATED SUBSIDIARIES
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.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.