26 U.S.C. § 5741
Records to be maintained
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.
Source: view the official text
Nearby sections (25 sections)
- 5707 · Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79…
- 5708 · Losses caused by disaster
- 5711 · Bond
- 5712 · Application for permit
- 5713 · Permit
- 5721 · Inventories
- 5722 · Reports
- 5723 · Packages, marks, labels, and notices
- 5731 · Imposition and rate of tax
- 5732 · Payment of tax
- 5733 · Provisions relating to liability for occupational taxes
- 5734 · Application of State laws
- 5741 · Records to be maintained
- 5751 · Purchase, receipt, possession, or sale of tobacco products and…
- 5752 · Restrictions relating to marks, labels, notices, and packages
- 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
- 5754 · Restriction on importation of previously exported tobacco…
- 5761 · Civil penalties
- 5762 · Criminal penalties
- 5763 · Forfeitures
- 5801 · Imposition of tax
- 5802 · Registration of importers, manufacturers, and dealers
- 5811 · Transfer tax
- 5812 · Transfers
- 5821 · Making tax