Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.
26 U.S.C. § 5741
AMENDMENTS2009- Pub. L. 111-3 inserted ", processed tobacco," after "tobacco products".1976- Pub. L. 94-455 inserted reference to importers, struck out "or his delegate" after "Secretary", and provided that the required records be available for inspection by any internal revenue officer during business hours.1965- Pub. L. 89-44 struck out reference to every dealer in tobacco materials.1958- Pub. L. 85-859 substituted "tobacco products or cigarette papers and tubes, every warehouse proprietor, and every dealer" for "articles and dealer", and "such manner" for "such form".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2009 AMENDMENTAmendment by Pub. L. 111-3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111-3 set out as a note under sectionof this title.
EFFECTIVE DATE OF 1965 AMENDMENTAmendment by Pub. L. 89-44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89-44 set out as a note under sectionof this title.
EFFECTIVE DATE OF 1958 AMENDMENTAmendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859 set out as an Effective Date note under sectionof this title.
- "Cigarette" means-(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
- Export warehouse proprietor
- "Export warehouse proprietor" means any person who operates an export warehouse.
- "Importer" means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes, or any processed tobacco, into the United States.
- Tobacco products
- "Tobacco products" means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
- The term "Secretary" means the Secretary of the Treasury or his delegate.