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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4102

Inspection of records by local officers

Official textgovinfo.govlast amended

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).

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Nearby sections (25 sections)
  1. 4052 · Definitions and special rules
  2. 4053 · Exemptions
  3. 4061 · [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII,…
  4. 4064 · Gas guzzler tax
  5. 4071 · Imposition of tax
  6. 4072 · Definitions
  7. 4073 · Exemptions
  8. 4081 · Imposition of tax
  9. 4082 · Exemptions for diesel fuel and kerosene
  10. 4083 · Definitions; special rule; administrative authority
  11. 4084 · Cross references
  12. 4101 · Registration and bond
  13. 4102 · Inspection of records by local officers
  14. 4103 · Certain additional persons liable for tax where willful failure…
  15. 4104 · Information reporting for persons claiming certain tax benefits
  16. 4105 · Two-party exchanges
  17. 4121 · Imposition of tax
  18. 4131 · Imposition of tax
  19. 4132 · Definitions and special rules
  20. 4161 · Imposition of tax
  21. 4162 · Definitions; treatment of certain resales
  22. 4171 · [§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b),…
  23. 4181 · Imposition of tax
  24. 4182 · Exemptions
  25. 4191 · [§4191. Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec.…
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