Treasury Regulations (26 C.F.R.)
26 CFR § 48.4102-1
Inspection of records by State or local tax officers.
# (a) Inspection of records maintained by taxpayer.
The records that a taxpayer is required to keep with respect to the taxes imposed by section 4081 or 4091 must be open to inspection by any officer of any State or political subdivision thereof, or of the District of Columbia, who is charged with the enforcement or collection of any tax on taxable fuel or aviation fuel.
# (b)
Inspection of records maintained by Internal Revenue Service—(1) In general. The records maintained by the Internal Revenue Service with respect to the taxes imposed by sections 4081 and 4091 shall, upon the request of an officer (described in paragraph (b)(2) of this section) of a State or political subdivision thereof, or of the District of Columbia, be open to inspection by the officer for purposes of collection or enforcement.
(2) Requests for inspection. Requests for inspection under this paragraph shall be made in writing, signed by any officer of a State, political subdivision, or the District of Columbia, who is charged with the enforcement or collection of any tax on taxable fuel or aviation fuel imposed by the State, political subdivision, or the District of Columbia, and shall be addressed to the director of the Internal Revenue Service Center having custody of the records which it is desired to inspect. Each such request shall state (i) the kind of records (whether pertaining to taxable fuel or aviation fuel) it is desired to inspect, (ii) the period or periods covered by the records involved, (iii) the name of the officer by whom the inspection is to be made, (iv) the name of the representative of the officer who has been designated to make the inspection, (v) by specific reference, the law of the State, political subdivision, or the District of Columbia imposing the tax which the officer is charged with collecting or enforcing, and the law under which the officer is so charged, and (vi) the purpose for which the inspection is to be made. The service center director will notify the person making the request upon approval or disapproval of the request.
(3) Time and place for inspection. In any case where a request for inspection under this paragraph (b) is approved, the inspection shall be made in the office of the service center director having custody of the records which it is desired to inspect, but only in the presence of an internal revenue officer or employee and during the regular hours of business of the office.
[T.D. 7908, 48 FR 40222, Sept. 6, 1983, as amended by T.D. 8659, 61 FR 10462, Mar. 14, 1996]
Source: view the official text
In this part (40 sections)
- 48.4081-1 · Taxable fuel; definitions.
- 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
- 48.4081-3 · Taxable fuel; taxable events other than removal at the…
- 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
- 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
- 48.4081-6 · Gasoline; gasohol.
- 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
- 48.4081-8 · Taxable fuel; measurement.
- 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
- 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
- 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
- 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
- 48.4082-4 · Diesel fuel and kerosene; back-up tax.
- 48.4082-5 · Diesel fuel and kerosene; Alaska.
- 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
- 48.4082-7 · Kerosene; exemption for feedstock purposes.
- 48.4083-1 · Taxable fuel; administrative authority.
- 48.4091-3 · [Reserved]
- 48.4101-1 · Taxable fuel; registration.
- 48.4101-2 · Information reporting.
- 48.4102-1 · Inspection of records by State or local tax officers.
- 48.4121-1 · Imposition and rate of tax on coal.
- 48.4161(a) · (a) [Reserved]
- 48.4161(a)-1 · (a)-1 Imposition and rate of tax; fishing equipment.
- 48.4161(a)-2 · (a)-2 Meaning of terms.
- 48.4161(a)-3 · (a)-3 Parts and accessories.
- 48.4161(a)-4 · (a)-4 Use considered sale.
- 48.4161(a)-5 · (a)-5 Tax-free sales.
- 48.4161(b) · (b) [Reserved]
- 48.4161(b)-1 · (b)-1 Imposition and rates of tax; bows and arrows.
- 48.4161(b)-2 · (b)-2 Meaning of terms.
- 48.4161(b)-3 · (b)-3 Use considered sale.
- 48.4161(b)-4 · (b)-4 Tax-free sales.
- 48.4161(b)-5 · (b)-5 Effective date.
- 48.4191-1 · Imposition and rate of tax.
- 48.4191-2 · Taxable medical device.
- 48.4216(a)-1 · (a)-1 Charges to be included in sale price.
- 48.4216(a)-2 · (a)-2 Exclusions from sale price.
- 48.4216(a)-3 · (a)-3 Other items relating to tax on sale price.
- 48.4216(b)-1 · (b)-1 Constructive sale price; scope and application.